Quotation Klokar, Martin. 2019. Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045). IBFD Tax Treaty Case Law


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Abstract

Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Case note
Journal IBFD Tax Treaty Case Law
Language English
Case Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)
Year 2019
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2018_03_22_1

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Klokar, Martin (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
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