Case on Art. 15 Austria-Switzerland Income and Capital Tax Treaty (VwGH 26 February 2015, 2012/15/0128)

Publication: Scientific journalCase note

Abstract

Issues: Whether the termination and severance payments paid by the Austrian employer were taxable in Austria under article 15(1) of the Treaty.
Original languageEnglish
JournalIBFD Tax Treaty Case Law
Publication statusPublished - 2020

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law
  • 505029 International law

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