Reference : Artikel 24. Gleichbehandlung
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
http://hdl.handle.net/10993/28945
Artikel 24. Gleichbehandlung
German
[en] Article 24. Equal Treatment (Non-discrimination)
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Nov-2016
DBA – Doppelbesteuerungsabkommen Kommentar
[en] Commentary on Double Taxation Conventions
Aigner, Dietmar
Kofler, Georg
Tumpel, Michael
Linde
1404-1460
Yes
978-3-7073-2856-1
[en] Diskriminierungsverbot ; Gleichbehandlung ; Doppelbesteuerung ; Non-Discrimination ; Equal treatment ; Double taxation
[en] This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in the OECD Model Tax Convention, with a particular view on its implementation in Austrian tax treaties and its effects in Austrian tax law.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/28945

File(s) associated to this reference

Fulltext file(s):

FileCommentaryVersionSizeAccess
Limited access
Haslehner_Art24_postprint_OCR.pdfPublisher postprint23.7 MBRequest a copy

Bookmark and Share SFX Query

All documents in ORBilu are protected by a user license.