Abstimmung österreichisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens

When the Austrian-German negotiations on a new double taxation convention had been resumed in Vienna from 18th to 21st March, 1997, several questions on how to implement the existing convention were discussed. These points of discussion had focused onl the tax treatment of formally registered company managers,l the measures necessary to ensure that tax repayments made in one country as a result of a mutual agreement procedure are actually transferred into the hands of the tax administration...