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Internationales Steuerrecht
Christiana Djanani
其他書名
österreichisches Außensteuerrecht, OECD-Musterabkommen, österreichische Doppelbesteuerungsabkommen
出版Linde, 1998
ISBN38512276899783851227680
URLhttp://books.google.com.hk/books?id=0jrJAAAACAAJ&hl=&source=gbs_api
註釋Introduction to international tax law from an Austrian point of view written for students and practitioners. Part 1 covers the Austrian foreign transactions legislation. Part 2 analyses the OECD Model Conventions on income and capital and on inheritance and gift taxes. Part 3 deals with international tax planning and the last part provides a brief commentary on every tax treaty concluded by Austria. The book contains a number of examples and tables and extensive bibliographical references.