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Artikel 24. Gleichbehandlung
Haslehner, Werner
2016 • In Aigner, Dietmar; Kofler, Georg; Tumpel, Michael (Eds.) DBA – Doppelbesteuerungsabkommen Kommentar
Peer reviewed
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https://hdl.handle.net/10993/28945
 

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Keywords :
Diskriminierungsverbot; Gleichbehandlung; Doppelbesteuerung; Non-Discrimination; Equal treatment; Double taxation
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. Equal Treatment (Non-discrimination)
Publication date :
November 2016
Main work title :
DBA – Doppelbesteuerungsabkommen Kommentar
Main work alternative title :
[en] Commentary on Double Taxation Conventions
Editor :
Aigner, Dietmar
Kofler, Georg
Tumpel, Michael
Publisher :
Linde
ISBN/EAN :
978-3-7073-2856-1
Pages :
1404-1460
Peer reviewed :
Peer reviewed
Available on ORBilu :
since 29 November 2016

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