Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)

Martin Klokar

Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Abstract

Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

Originalsprache	Englisch
Fachzeitschrift	IBFD Tax Treaty Case Law
Publikationsstatus	Veröffentlicht - 2019

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505029 Völkerrecht
505004 Finanzrecht

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Andere Dateien und Links

https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2018_03_22_1

Zitat

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abstract = "Issue: Whether taxpayer{\textquoteright}s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.",

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N2 - Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

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M3 - Case note

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