GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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20:22 Jul 2, 2007 |
German to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Kim Metzger Mexico Local time: 04:32 | ||||||
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Summary of answers provided | ||||
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3 +1 | entitlement to tax treaty provisions/benefits |
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3 | treaty entitlement |
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treaty entitlement Explanation: I think |
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entitlement to tax treaty provisions/benefits Explanation: I'm not sure, but it could be along the right lines. VwGH zur Verweigerung der Abkommensberechtigung ADMINISTRATIVE COURT ON THE DENIAL OF TAX TREATY BENEFITS In specialized journals there have been intensive discussions on the subject of whether the financial authorities have the right to deny entitlement to treaty provisions in the case of treaty shopping and if so, which options are open to them. On July 26, 2000, once again the Austrian Administrative Court made a ruling on a case concerning these questions. Michael Lang analyzes the reasons for the ruling of the Administrative Court. http://www2.wu-wien.ac.at/taxlaw/publikationen/LangSWI2000He... |
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