The Resource An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
Resource Information
The item An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article presents an argument that distributions paid by Austrian private foundations to foreign beneficiaries should be treated as dividends rather than as other income under Austrian tax treaties that are based on the OECD Model
- Language
- eng
- Label
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
- Title
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
- Language
- eng
- Summary
- This article presents an argument that distributions paid by Austrian private foundations to foreign beneficiaries should be treated as dividends rather than as other income under Austrian tax treaties that are based on the OECD Model
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 8 ; p. 481-486
- http://library.link/vocab/creatorName
- Bergmann, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- tax treaty
- OECD Model
- income classification
- dividend
- other income
- private foundation
- domestic tax law
- Label
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
- Label
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
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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/portal/An-argument-for-treating-distributions-by/r7v6KNLcIK0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-argument-for-treating-distributions-by/r7v6KNLcIK0/">An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
