Ausländische Betriebsstättenverluste und DBA-Auslegung

Resource Information

The work Ausländische Betriebsstättenverluste und DBA-Auslegung 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

Ausländische Betriebsstättenverluste und DBA-Auslegung

Title variation

Losses of foreign permanent establishments and tax treaty interpretation

Creator

• Lang, M

Subject

• treaty interpretation
• double taxation relief
• exemption method
• PE

Language

eng

Summary

Losses of foreign permanent establishments and tax treaty interpretation. Analysis of the decision of the Austrian Supreme Administrative Court of September 25, 2001, on the tax treaty treatment of losses allocated to a foreign permanent establishment located in a country with which Austria agreed to apply the exemption method to avoid double taxation

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 12 (2002),

Geographic coverage

International

Language note

German