Reference : Artikel 24. Gleichbehandlung
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/40749
Artikel 24. Gleichbehandlung
German
[en] Article 24. Non-discrimination
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
2019
2nd
DBA – Doppelbesteuerungsabkommen Kommentar
[en] Commentary on Double Taxation Conventions
Tumpel, Michael
Aigner, Dietmar
Kofler, Georg
Linde Verlag
1555–1612
Yes
978-3-7073-3814-0
Vienna
Austria
[en] Non-Discrimination ; Double taxation ; Diskriminierungsverbot ; Gleichbehandlung ; Doppelbesteuerung ; Equal treatment
[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/10993/40749

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