Austria: Subject-to-tax clauses in tax treaties

• Autores: Eva Burgstaller, Michael Schilcher
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 6, 2004, págs. 266-276
• Idioma: inglés
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• Resumen

  • The authors examine Austrian subject-to-tax clauses based on the context of the treaty and the interaction of the domestic legislation of the treaty partners. The wording, as well as structural and historical issues of the specific treaty, serve as the basis for the discussion.