Project Details
Description
As a growing number of inheritances are border-crossing, the DTCs concerning inheritance taxes grow in importance. Those DTCs follow the OECD-Model Convention of 1982. The members of the department and those of the Department of Fiscal Law of the University of Graz analyse regulations of this model.
| Status | Finished |
|---|---|
| Effective start/end date | 1/01/01 → 1/01/10 |
Collaborative partners
- Vienna University of Economics and Business (lead)
- Universität Graz, Institut für Finanzrecht (Project partner)
Austrian Classification of Fields of Science and Technology (OEFOS)
- 505004 Financial law
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Der Schuldenabzug nach dem ErbSt-MA
Züger, M., 2002, Erbschaftsteuern und Doppelbesteuerungsabkommen. 125-144, Linde, Wien 2002.Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Die Methoden zur Vermeidung der Doppelbesteuerung im ErbSt-MA
Zehetner, U., 2002, Erbschaftssteuern und Doppelbesteuerungsabkommen. Linde, Wien 2002.Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Die Zukunft der Erbschaftsteuerabkommen
Loukota, H., 2002, Erbschaftsteuern und Doppelbesteuerungsabkommen. 103-124, Linde, Wien 2002.Publication: Chapter in book/Conference proceeding › Chapter in edited volume
Activities
- 1 Science to professionals/public
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Das Erbschaftssteuer-Musterabkommen der OECD
Züger, M. (Speaker)
2002Activity: Talk or presentation › Science to professionals/public