The Resource Unilateral relief from double taxation in Austria

Unilateral relief from double taxation in Austria

Label
Unilateral relief from double taxation in Austria
Title
Unilateral relief from double taxation in Austria
Creator
Subject
Language
eng
Summary
Austria's procedural tax law, the Federal Tax Code, and the Inheritance and Gift Tax Act both contain specific rules designed to avoid international double taxation. These unilateral measures help alleviate the international double taxation of taxpayers resulting from overlapping tax jurisdictions. This article examines the unilateral relief measures in the Federal Tax Code and the Inheritance and Gift Tax Act and explains the relationship between the two sets of measures
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
  • Jirousek, H
  • Schuch, J
  • Sutter, F.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
unilateral relief
Label
Unilateral relief from double taxation in Austria
Instantiates
Publication
Label
Unilateral relief from double taxation in Austria
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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