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 language | English |
---|---|
Journal | IBFD Tax Treaty Case Law |
Publication status | Published - 2020 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law
- 505029 International law