Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
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The work Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen 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.
The Resource
Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
Resource Information
The work Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen 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 Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Language
- eng
- Summary
- The authors explain the various exemptions and interpretation questions following the provision on air transport in all Austrian tax treaties. The article also describes the main features and administrative burden resulting from the planned modifications of the OECD Model Convention with respect to ship and air transport
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 70 (2017), no. 7 ; p. 181-188
- Geographic coverage
-
- European Union
- Europe
- 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/PX5gUzdKHy0/" 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/PX5gUzdKHy0/">Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen</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>