Case on Art. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128)

Martin Klokar

Case on Art. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128)

Martin Klokar

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Abstract

Issues: Whether the termination and severance payments paid by the Austrian employer were taxable in Austria under article 15(1) of the Treaty.

Originalsprache	Englisch
Fachzeitschrift	IBFD Tax Treaty Case Law
Publikationsstatus	Veröffentlicht - 2020

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht
505029 Völkerrecht

Andere Dateien und Links

https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2015_02_26_1

Zitat

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title = "Case on Art. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128)",

abstract = "Issues: Whether the termination and severance payments paid by the Austrian employer were taxable in Austria under article 15(1) of the Treaty.",

author = "Martin Klokar",

year = "2020",

language = "English",

journal = "IBFD Tax Treaty Case Law",

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AU - Klokar, Martin

PY - 2020

Y1 - 2020

N2 - Issues: Whether the termination and severance payments paid by the Austrian employer were taxable in Austria under article 15(1) of the Treaty.

AB - 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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M3 - Case note

JO - IBFD Tax Treaty Case Law

JF - IBFD Tax Treaty Case Law

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