Abstract
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.
Originalsprache | Englisch |
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Fachzeitschrift | IBFD Tax Treaty Case Law |
Publikationsstatus | Veröffentlicht - 2020 |
Österreichische Systematik der Wissenschaftszweige (ÖFOS)
- 505004 Finanzrecht
- 505029 Völkerrecht