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Artikel 24. Gleichbehandlung
HASLEHNER, Werner
2019 • In Aigner, Dietmar; Kofler, Georg; Tumpel, Michael (Eds.) DBA – Doppelbesteuerungsabkommen Kommentar
Peer reviewed
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https://hdl.handle.net/10993/40749
 

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Keywords :
Non-Discrimination; Double taxation; Diskriminierungsverbot; Gleichbehandlung; Doppelbesteuerung; Equal treatment
Abstract :
[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.
Disciplines :
Tax law
Author, co-author :
HASLEHNER, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
German
Title :
Artikel 24. Gleichbehandlung
Alternative titles :
[en] Article 24. Non-discrimination
Publication date :
2019
Main work title :
DBA – Doppelbesteuerungsabkommen Kommentar
Main work alternative title :
[en] Commentary on Double Taxation Conventions
Author, co-author :
Tumpel, Michael
Editor :
Aigner, Dietmar
Kofler, Georg
Publisher :
Linde Verlag, Vienna, Austria
Edition :
2nd
ISBN/EAN :
978-3-7073-3814-0
Pages :
1555–1612
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 22 October 2019

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