Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)

Martin Klokar

Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)

Institute for Austrian and International Tax Law

Publication: Scientific journal › Case note

Abstract

Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

Original language	English
Journal	IBFD Tax Treaty Case Law
Publication status	Published - 2019

Austrian Classification of Fields of Science and Technology (ÖFOS)

505029 International law
505004 Financial law

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University Library Catalogue

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title = "Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)",

abstract = "Issue: Whether taxpayer{\textquoteright}s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.",

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year = "2019",

language = "English",

journal = "IBFD Tax Treaty Case Law",

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AU - Klokar, Martin

PY - 2019

Y1 - 2019

N2 - Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

AB - Issue: Whether taxpayer’s activities as a speaker and lecturer about climbing could be classified as performed in the capacity as an “entertainer” for the purposes of Art. 17 OECD Model Convention.

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M3 - Case note

JO - IBFD Tax Treaty Case Law

JF - IBFD Tax Treaty Case Law

ER -

Case on Art. 17 Austria-Croatia/Germany/Italy/Switzerland Income and Capital Tax Treaty (VwGH 22 March 2018, Ro 2017/15/0045)

Abstract

Austrian Classification of Fields of Science and Technology (ÖFOS)

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