Conflicts of Income Allocation in Tax Treaty Law: The Differing Opinions of the Austrian Federal Ministry of Finance and the OECD

Journal
Author
Lang, M.
Country
Austria; OECD
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers the differing views of the Austrian Federal Ministry of Finance and the OECD regarding conflicts of income allocation in treaty law by way of a recent legal opinion given by the Ministry.