Normen: Art 5 DBA-CH, Art 5 Abs 2 lit g DBA-CH, Art 5 Abs 3 DBA-CH, Art 23 Abs 2 DBA-CH, Art 15 Abs 1 DBA-CZ, Art 22 Abs 1 DBA-CZ, Art 22 Abs 2 DBA-CZ, Art 15 Abs 1 DBA-D, Art 15 Abs 2 DBA-D, Art 15 Abs 6 DBA-D, Art 18 Abs 2 DBA-D, Art 23 Abs 2 lit a DBA-D, Art 14 Abs 1 DBA-GB, Art 21 Abs 1 DBA-GB, Art 5 DBA-H, Art 22 DBA-H, Art 15 Abs 1 DBA-I, Art 15 Abs 2 DBA-I, Art 15 Abs 4 DBA-I, Art 15 Abs 1 DBA-FL, Art 15 Abs 2 DBA-FL, Art 15 Abs 4 DBA-FL, Art 23 DBA-FL, Art 23 Abs 2 lit a DBA-SK, § 77 Abs 1 EStG 1988, § 37b Abs 5 AMSG