Quotation Klokar, Martin. 2020. Case on Art. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128). IBFD Tax Treaty Case Law


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Abstract

Issues: Whether the termination and severance payments paid by the Austrian employer were taxable in Austria under article 15(1) 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. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128)
Year 2020
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2015_02_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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