Entscheidung: BFH 23.01.1991, I R 22/90
Normen: Art 4 Abs 3 OECD-MA; Art 5 Abs 1 OECD-MA; Art 7 OECD-MA; Art 9 OECD-MA; § 6 Z 6 EStG; § 27 Abs 2 BAO; § 29 BAO; § 8 Abs 1 KStG; § 8 Abs 2 KStG
Entscheidung: BFH 23.01.1991, I R 22/90
Normen: Art 4 Abs 3 OECD-MA; Art 5 Abs 1 OECD-MA; Art 7 OECD-MA; Art 9 OECD-MA; § 6 Z 6 EStG; § 27 Abs 2 BAO; § 29 BAO; § 8 Abs 1 KStG; § 8 Abs 2 KStG