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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| 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 |
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)