Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation

Resource Information

The work Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation 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

Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation

Creator

• Zirngast, S
• Kanduth-Kristen, S

Subject

• double taxation
• double non-taxation
• OECD Model

Language

eng

Summary

For the 2016 IFA congress in Madrid, the authors prepared the Austrian national report on "The notion of tax and the elimination of international double taxation or double non-taxation". The national report follows a questionnaire prepared by the general reporter, Marjaana Helminen, Finland, and aims at constituting the basis for the comparative general report which covers 43 jurisdictions plus an EU report. In this article, the authors summarize the main findings of the Austrian national report

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 11 ; p. 547-554

Geographic coverage

• European Union
• Europe

Language note

German