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

Dokumentvorschau

Doppelbesteuerung - Stand: April 2024

Chapter I. Scope of the Convention
- Art. 1 Persons covered
- Art. 2 Taxes covered
Chapter II. Definitions
- Art. 3 General definitions
- Art. 4 Resident
- Art. 5 Permanent establishment
Chapter III. Taxation of income
- Art. 6 Income from immovable property
- Art. 7 Business profits
- Art. 8 International shipping and air transport (alternative A and B)
- Art. 9 Associated enterprises
- Art. 10 Dividends
- Art. 11 Interest
- Art. 12 Royalties
- Art. 12A A Fees for technical services
- Art. 13 Capital gains
- Art. 14 Independent personal services
- Art. 15 Dependent personal services
- Art. 16 Directors’ fees and remuneration of top-level managerial officials
- Art. 17 Artistes and sportspersons
- Art. 18 Pensions and social security payments (alternative A and B)
- Art. 19 Government service
- Art. 20 Students
- Art. 21 Other income
Chapter IV. Taxation of capital
- Art. 22 Capital
Chapter V. Methods for elimination of double taxation
- Art. 23A Exemption method
- Art. 23B Credit method
Chapter VI. Special provisions
- Art. 24 Non-discrimination
- Art. 25 Mutual...

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