Source versus Residence Taxation in Tax Treaty Law

  • Gassner, Wolfgang (PI - Project head)
  • Lang, Michael (PI - Project head)
  • Schuch, Josef (PI - Project head)
  • Staringer, Claus (PI - Project head)
  • Aigner, Hans-Jörgen (Researcher)
  • Fürnsinn, Katharina (Researcher)
  • Herdin-Winter, Judith (Researcher)
  • Hofbauer-Steffel, Ines (Researcher)
  • Loukota, Walter (Researcher)
  • Naux, Eva (Researcher)
  • Obermair, Christine (Researcher)
  • Petritz, Michael (Researcher)
  • Schilcher, Michael (Researcher)
  • Stefaner, Markus (Researcher)
  • Strasser, Christof (Researcher)
  • Sutter, Franz (Researcher)

    Project Details


    Tax Treates give taxing rights to the source or the residence state according to different criteria. These criteria will be examined.
    Effective start/end date1/01/0331/12/05

    Collaborative partners

    Austrian Classification of Fields of Science and Technology (OEFOS)

    • 505004 Financial law