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Besteuerung von Lizenzgebühren und Anrechnung griechischer Quellensteuer

Dax-CsörgeöSWI 2018, 333

Sometimes, both contracting states of a tax treaty seek to tax certain supplies and services. The most common reason for such a constellation is that both states differ in the evaluation of a given situation or in the interpretation of a certain term under the respective tax treaty. In the following, Gabriela Dax-Csörgeö gives an illustrative example with regard to royalties and withholding tax credit under the tax treaty between Austria and Greece.