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

Publikation: Wissenschaftliche FachzeitschriftEntscheidungsbesprechung in Fachzeitschrift


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).
FachzeitschriftIBFD Tax Treaty Case Law
PublikationsstatusVeröffentlicht - 2020

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505004 Finanzrecht
  • 505029 Völkerrecht