Case on Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021)

Publikation: Wissenschaftliche FachzeitschriftEntscheidungsbesprechung in Fachzeitschrift


Issues: Whether taxpayer’s pension from Italy could be taken into account in determining the taxable rate on his worldwide income although the Treaty did not expressly provide for a provision to safeguard the progression on that income.
FachzeitschriftIBFD Tax Treaty Case Law
PublikationsstatusVeröffentlicht - 2020

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505004 Finanzrecht
  • 505029 Völkerrecht