Doppelbesteuerung
2023
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Art. 24 MAGleichbehandlung
Inhaltsübersicht
A. Musterkommentar
A. Assessment of tax
B. Special treatment of dividends received in respect of holdings owned by permanent establishments
C. Structure and rate of tax
D. Withholding tax on dividends, interest and royalties received by a permanent establishment
E. Credit for foreign tax
F. Extension to permanent establishments of the benefit of the credit provisions of double taxation conventions concluded with third States
B. Ei...