Description
(Text)
In an international business world residence for tax purposes in more than one jurisdiction is an ever recurring issue. Double tax treaties provide for mechanisms dealing with such dual or multiple resident situations. Those mechanisms and the implications under the distributive rules are discussed in detail. All issues arising from primary and secondary Community law are discussed in depth,
(Short description)
In an international business world residence for tax purposes in more than one jurisdiction is an ever recurring issue. Double tax treaties provide for mechanisms dealing with such dual or multiple resident situations. Those mechanisms and the implications under the distributive rules are discussed in detail. Also issues arising from primary and secondary Community law are discussed in depth.
(Text)
In an international business world residence for tax purposes in more than one jurisdiction is an ever recurring issue. Double tax treaties provide for mechanisms dealing with such dual or multiple resident situations. Those mechanisms and the implications under the distributive rules are discussed in detail. All issues arising from primary and secondary Community law are discussed in depth,
(Author portrait)
war wissenschaftlicher Mitarbeiter am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien). Er ist Lektor an diesem Institut, Steuerberater und Partner bei LeitnerLeitner.ist Steuerberater und Tax Director bei EY in Wien sowie Lektor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien). Seine Tätigkeits- und Publikationsschwerpunkte liegen im Bereich des Konzernsteuerrechts und des Internationalen Steuerrechts.
