Case on Art. 22 Austria-Hungary Income and Capital Tax Treaty (VwGH 26 May 2010, 2005 13 0031)

Martin Klokar

Case on Art. 22 Austria-Hungary Income and Capital Tax Treaty (VwGH 26 May 2010, 2005 13 0031)

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Abstract

Issues: Whether the tax withheld in Hungary on the dividends could be credited against the tax to be paid in Austria on the interest under article 22 (2, second sentence) of the Treaty.

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

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht
505029 Völkerrecht

Verfügbarkeit prüfen

Katalog der Universitätsbibliothek

Andere Dateien und Links

https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2010_05_26_1

Zitat

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title = "Case on Art. 22 Austria-Hungary Income and Capital Tax Treaty (VwGH 26 May 2010, 2005 13 0031)",

abstract = "Issues: Whether the tax withheld in Hungary on the dividends could be credited against the tax to be paid in Austria on the interest under article 22 (2, second sentence) of the Treaty.",

author = "Martin Klokar",

year = "2020",

language = "English",

journal = "IBFD Tax Treaty Case Law",

publisher = "IBFD",

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AU - Klokar, Martin

PY - 2020

Y1 - 2020

N2 - Issues: Whether the tax withheld in Hungary on the dividends could be credited against the tax to be paid in Austria on the interest under article 22 (2, second sentence) of the Treaty.

AB - Issues: Whether the tax withheld in Hungary on the dividends could be credited against the tax to be paid in Austria on the interest under article 22 (2, second sentence) of the Treaty.

UR - https://research.ibfd.org/#/doc?url=/linkresolver/static/cl_at_2010_05_26_1

M3 - Case note

JO - IBFD Tax Treaty Case Law

JF - IBFD Tax Treaty Case Law

ER -