The Resource Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC

Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC

Label
Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC
Title
Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC
Creator
Subject
Language
eng
Summary
In its judgment of 27 january 2011 (2007/13/0080), the Austrian Supreme Administrative Court denied the application of Article 19 of the tax treaty with Liechtenstein to an Austrian resident employed as a probation assistant in Liechtenstein. The authors analyze the judgment and argue why this tax case can be of relevance beyond the tax treaty with Liechtenstein
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
http://library.link/vocab/creatorName
  • Daxkobler, K
  • Kerschner, I
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • remuneration
Label
Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC
Instantiates
Publication
Label
Vergütungen im öffentlichen Dienst nach Art. 19 OECD-MA = remuneration in respect of government service according to art. 19 OECD MC
Publication

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