Quotation Klokar, Martin. 2020. Case on Art. 17 Austria-France Income and Capital Tax Treaty (VwGH 30 April 2019, Ra 2019/15/0038). IBFD Tax Treaty Case Law


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Abstract

Issues: Whether in allocating the income of an internationally active cyclist to the countries in which he had been active only the racing days had to be taken into account for the purposes of tax treaty provisions dealing sportspersons (article 17 OECD).

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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. 17 Austria-France Income and Capital Tax Treaty (VwGH 30 April 2019, Ra 2019/15/0038)
Year 2020
URL https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2019_04_30_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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