Case on Art. 17 Austria-France Income and Capital Tax Treaty (VwGH 30 April 2019, Ra 2019/15/0038)

Publication: Scientific journalCase note

Abstract

Issues: Whether in allocating the income of an internationally active cyclist to the countries in which he had been active only the racing days had to be taken into account for the purposes of tax treaty provisions dealing sportspersons (article 17 OECD).
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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