Quotation Klokar, Martin. 2020. Case on Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021). IBFD Tax Treaty Case Law


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Abstract

Issues: Whether taxpayer’s pension from Italy could be taken into account in determining the taxable rate on his worldwide income although the Treaty did not expressly provide for a provision to safeguard the progression on that income.

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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 Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021)
Year 2020
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2010_07_29_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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