Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO
Resource Information
The work Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO 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, Books.
The Resource
Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO
Resource Information
The work Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO 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, Books.
- Label
- Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO
- Language
- eng
- Summary
- In case there is no tax treaty or double taxation occurs in spite of a tax treaty, the taxpayer has to rely on unilateral measures to avoid double taxation. The Austrian Ministry of Finance has issued a regulation, which places this task with the revenue offices and defines the rules. The regulation is analysed and a tool for the implementation of the rules is provided
- Geographic coverage
- International
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- Series statement
- Schriftenreihe zum internationalen Steuerrecht
- Series volume
- Band 27
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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/nR6pSUYMu04/" 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/nR6pSUYMu04/">Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO</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>
