Österreichisch-deutsche Konsultationen zu Fragen der DBA-Anwendung

On December 3, 1997 Austro-German consultations took place in Dresden in order to coordinate views of the two tax administrations with respect to certain questions of application and interpretation of the double taxation convention. Results were achieved with regard to the tax treatment ofl frescopainters and other comparable artists;l shareholder managers in case of crossborder company management, in case of performing double functions and in case of pensions paid to such managers by their...