DBA-Kommentar

Bendlinger/Renner, Der unterhaltende Sportler – eine kritische Betrachtung aktueller VwGH-Rechtsprechung, SWI 2018 S. 355; Bisle, Besteuerungsrecht für Einkünfte eines in der Schweiz auftretenden Chorsängers – „Nichtrückkehrtage“ von Grenzgängern, DStRK 2019 S. 1; Bergedahl, Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1, Bulletin for International Taxation 2018 S. 11; Carvalho, NFTs and the Image Rights of Sportspersons in Tax Treaties, Tax Notes International 2022 S. 1271; Carvalho, Video Game Downloadable Content in Tax Treaties, Tax Notes International 2024 S. 103; Carvalho/Falkowski, The 'Principal Role' of Social Media Influencers as PEs, Tax Notes International 2021 S. 875; Chand/Elliffe, The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World, Bulletin for International Taxation 2020 S. 550; Cordewener, Tax Treaty Issues Related to Qualification, Allocation and Apportionment of Income Derived by Entertainers and Sportspersons, in Maisto, Taxation of Entertainers and Sportsperson Performing Abroad, 2016; Dompierre, An 'Expensive' Trade? Taxation of Nonresident Professional Ath...