The scope of Tax Treaties

  • Markus Seiler (Ko-Autor*in)
  • Felipe Vallada (Ko-Autor*in)

Aktivität: VortragVortrag auf sonstiger Veranstaltung (Science-to-Professionals/Public)

Beschreibung

The scope of the convention with regard to the persons covered, residence of individuals and companies; dual residence; the effect of tie-breaker-regulations; dual resident companies as a tax planning tool; taxes covered (Art. 2 OECD Model Convention), individual and corporate income tax, net wealth taxes, exit taxes, social security contributions
Zeitraum14 Juli 2014
EreignistitelCEE Summerschool
VeranstaltungstypKeine Angaben

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505004 Finanzrecht