§ 20 Abs 1 Z 1 EStG; § 20 Abs 1 Z 2 lit a EStG; § 26 Abs 3 BAO; Art 34 WDK; Art 37 WDK; Art 49 WKK; Art 19 Abs 1 OECD-MA; Art 28 OECD-MA
§ 20 Abs 1 Z 1 EStG; § 20 Abs 1 Z 2 lit a EStG; § 26 Abs 3 BAO; Art 34 WDK; Art 37 WDK; Art 49 WKK; Art 19 Abs 1 OECD-MA; Art 28 OECD-MA
