Quotation Klokar, Martin. 2020. Case on Arts. 7, 10 and 13 Austria-Slovakia Income and Capital Tax Treaty (VwGH 18 October 2017, Ro 2016/13/0014, Ro 2016/13/0015). IBFD Tax Treaty Case Law


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Abstract

Issues: Whether the formal contribution in kind of shares in an Austrian company by two Austrian residents to a Slovak transparent entity with business premises in the Slovak Republic of which these two Austrian residents served as limited partners, resulted in the shares being effectively allocated to the Slovak PE of which the Austrian partners disposed by reason of their participation in the transparent entity. Whether for the purpose of article 7(1) and (2) and article 13(2) of the Treaty, the allocation of assets to a PE required these assets to be effectively connected to the PE and fulfilling a functional analysis test.

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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. 7, 10 and 13 Austria-Slovakia Income and Capital Tax Treaty (VwGH 18 October 2017, Ro 2016/13/0014, Ro 2016/13/0015)
Year 2020
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2017_10_18_1

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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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