The interpretation of article 23 of the OECD Model

Journal
Polivanova-Rosenauer, T.
Austria
European Taxation 2002 (Volume 42), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Two cases of the Austrian Supreme Administrative Court on the application of the provisions of art. 23 of the OECD Model Tax Convention in Austrian tax practice are commented on in this note.