Wassermeyer/Drüen/Kaeser/Schwenke (Hrsg)
Doppelbesteuerung
Kommentar | Grundwerk inkl. 165. Ergänzungslieferung (eingeschränkt auf die Teile mit Österreich-Bezug)
2024
ISBN: 978-3-406-45143-0
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Dokumentvorschau
Doppelbesteuerung - Stand: April 2024
PREAMBLE OF THE CONVENTION
(State A) and (State B),
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation through tax avoidance or evasion (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States)
Have agreed as follows: