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

Publication: Scientific journalCase note


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 languageEnglish
JournalIBFD Tax Treaty Case Law
Publication statusPublished - 2019

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505029 International law
  • 505004 Financial law

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