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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Status of publication | Published |
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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 |
Associations
- People
- 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)