Conflicts of Income Allocation in Tax Treaty Law: The Differing Opinions of the Austrian Federal Ministry of Finance and the OECD
Journal
Austria; OECD
Bulletin for International Taxation 2013 (Volume 67), No. 2
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.