Doppelbesteuerung

Art. 23 B MA Anrechnungsmethode

Inhaltsübersicht

• A. Musterkommentar

  • I. Preliminary remarks

    • A. The scope of the Articles

    • B. Description of methods for elimination of double taxation

      • 1. The principle of exemption

      • 2. The principle of credit

    • C. Operation and effects of the methods

      • 1. Exemption methods ...