Quotation Klokar, Martin. 2020. Case on Art. 22 Austria-Hungary Income and Capital Tax Treaty (VwGH 26 May 2010, 2005 13 0031). IBFD Tax Treaty Case Law


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Abstract

Issues: Whether the tax withheld in Hungary on the dividends could be credited against the tax to be paid in Austria on the interest under article 22 (2, second sentence) of the Treaty.

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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. 22 Austria-Hungary Income and Capital Tax Treaty (VwGH 26 May 2010, 2005 13 0031)
Year 2020
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2010_05_26_1

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