Ausländische Betriebsstättenverluste und DBA-Auslegung
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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.
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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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/4W85nmgWS0k/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/4W85nmgWS0k/">Ausländische Betriebsstättenverluste und DBA-Auslegung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
