Normen: Art 7 DBA-China, Art 12 DBA-China, Art 12 Abs 2 DBA-China, Art 12 Abs 3 DBA-China, Art 24 Abs 2 DBA-China, Art 24 Abs 2 lit b DBA-China, Art 26 DBA-China, Art 12 OECD-MA, Art 12 Abs 3 UN-MA
BMF, 01.06.2022, 2021-0.462.289
gültig ab 1.6.2022
