-
Verwaltungsvorschriften0
-
Rechtsprechung zum Thema0
-
Aufsätze zum Thema0
-
Formulare zum Thema0
-
Wassermeyer, DBA
-
Kommentar OECD-Musterabkommen 2017 (Art. 1 - Art. 32)
-
Art. 24 Gleichbehandlung
-
A. Musterkommentar
- A. Assessment of tax
- B. Special treatment of dividends received in respect of holdings owned by permanent establishments
- C. Structure and rate of tax
- D. Withholding tax on dividends, interest and royalties received by a permanent establishment
- E. Credit for foreign tax
- F. Extension to permanent establishments of the benefit of the credit provisions of double taxation conventions concluded with third States
- B. Eigene Kommentierung
-
A. Musterkommentar
-
Art. 24 Gleichbehandlung
-
Kommentar OECD-Musterabkommen 2017 (Art. 1 - Art. 32)
Siehe auch ...
Ansicht
Einstellungen
Module suchen