Case on Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021)

Martin Klokar

Case on Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021)

Institute for Austrian and International Tax Law

Publication: Scientific journal › Case note

Abstract

Issues: Whether taxpayer’s pension from Italy could be taken into account in determining the taxable rate on his worldwide income although the Treaty did not expressly provide for a provision to safeguard the progression on that income.

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

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abstract = "Issues: Whether taxpayer{\textquoteright}s pension from Italy could be taken into account in determining the taxable rate on his worldwide income although the Treaty did not expressly provide for a provision to safeguard the progression on that income.",

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ER -

Case on Arts. 19 and 23 Austria-Italy Income and Capital Tax Treaty (VwGH 29 July 2010, Ro 2010/15/0021)

Abstract

Austrian Classification of Fields of Science and Technology (ÖFOS)

Check availability

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