Tax Treaty Policy on Article 9 of the OECD Model Scrutinized

Journal
Austria; Czech Republic; OECD
Bulletin for International Taxation 2013 (Volume 67), No. 3
The authors, in this article, consider the history, context and purpose of article 9 of the OECD Model and analyse the position of the Czech and Austrian Ministries of Finance with regard to the application of article 9 of the Austria-Czech Republic Income and Capital Tax Treaty (2006).