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What's going on in... Austria the interpretation of article 23 of OECD model Tatjana Polivanova - Rosenauer

By: Polivanova Rosenauer, Tatjana.
Material type: ArticleArticlePublisher: 2002Subject(s): ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | AUSTRIA | TRIBUNALES ECONOMICO ADMINISTRATIVOS | INTERPRETACION | PERDIDAS | EXENCIONES TRIBUTARIAS | DOBLE IMPOSICION In: European taxation vol. 42, nº 3, p. 129-133
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