Die Befreiungs- und die Anrechnungsmethode im Licht des Gleichheitssatzes = The exemption and the credit method in the light of the constitutional principle of equality

Resource Information

The work Die Befreiungs- und die Anrechnungsmethode im Licht des Gleichheitssatzes = The exemption and the credit method in the light of the constitutional principle of equality represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Die Befreiungs- und die Anrechnungsmethode im Licht des Gleichheitssatzes = The exemption and the credit method in the light of the constitutional principle of equality

Creator

• Beiser, R

Subject

• exemption
• credit method
• double taxation relief
• tax treaty

Language

eng

Summary

The tax treaty between Austria and Liechtenstein includes a combination of the exemption method and the credit method. Generally, taxpayers are better off when the exemption, rather than the credit, method is applied. Only the exemption method grants a non-discriminatory avoidance of double taxation

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),

Geographic coverage

Europe

Language note

German