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
BibTeX
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.
Tags
Press 'enter' for creating the tagPublication'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 |
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)