Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten
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The work Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten 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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Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten
Resource Information
The work Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten 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
- Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten
- Summary
- Off-track interpretation of double taxation treaties as exemplified by the taxation of lecturers. The author criticizes the opinion of the Austrian Ministry of Finance on the taxation of guest professors which, from the author's point of view, leads to serious and almost unsolvable problems in double taxation treaty interpretation as well as to double taxation
- Citation source
- In: Steuer und Wirtschaft International. - Vienna. - Vol. 8 (1998),
- 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/YquDVqknqwI/" 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/YquDVqknqwI/">Irrwege der DBA-Auslegung am Beispiel der Besteuerung von Lehrbeauftragten</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>
