Normen: Art 13 Abs 1 DBA-USA, Art 13 Abs 2 lit b sublit ii DBA-USA, § 27 Abs 3 EStG 1988, § 27 Abs 6 Z 1 EStG 1988, § 98 Abs 1 Z 5 lit e EStG 1988
BMF, 08.09.2017, BMF-010221/0323-IV/8/2017
(EAS 3386)
Normen: Art 13 Abs 1 DBA-USA, Art 13 Abs 2 lit b sublit ii DBA-USA, § 27 Abs 3 EStG 1988, § 27 Abs 6 Z 1 EStG 1988, § 98 Abs 1 Z 5 lit e EStG 1988
BMF, 08.09.2017, BMF-010221/0323-IV/8/2017
(EAS 3386)