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SWI-Jahrestagung: Pensionsanw­artschaftsabfindung im DBA Großbritannien

  • Nicholas Pacher

Publication: Scientific journalJournal articlepeer-review

Abstract

On November 18th, 2021, the 16th annual SWI conference was held in Vienna. Various recent cases on international tax law were presented and discussed from the perspective of practitioners, judges, tax auditors, and experts from the tax administration. This contribution summarizes the main points of discussion on a selected case.
Original languageGerman
Article number4
Pages (from-to)463-467
Number of pages5
JournalSWI - Steuer und Wirtschaft International
Volume2022
Issue number9
Publication statusPublished - 31 Aug 2022
EventSWI-Jahrestagung 2021: Fachforum Internationales Steuerrecht - Arcotel Kaiserwasser, Wien, Austria
Duration: 18 Nov 202118 Nov 2021
Conference number: 16
https://www.lindeverlag.at/seminar/16-swi-jahrestagung-2021-2540/vva/folder/VVA000966.pdf

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505022 Tax law
  • 505029 International law

Keywords

  • DTT
  • commutation of a prospective pension entitlement

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