The following chapter outlines different possible ways for persons subject to unlimited tax liability as well as for persons subject to limited tax liability to obtain double taxation relief if (i) a double taxation treaty is in place or (ii) a double taxation treaty is in place but is not applicable to the specific case or (iii) no double taxation treaty is in place. If no double taxation treaty is in place or if the double taxation treaty in place is not applicable, persons may try to obtain unilateral double taxation relief. The chapters on the respective CEE countries may vary with respect to issues focused on, based on the practical experiences in the respective jurisdiction.
