The Resource Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
Resource Information
The item Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Coordination of Austrian-German views on tax treaty implementation. Discussion on the tax treatment of formally registered company managers, the measures necessary to ensure that tax repayments made in one country as a result of a mutual agreement procedure are actually transferred into the hands of the Tax Administration of the other country where a corresponding additional tax liability has arisen, the method of handling the 183-day-clause, the determination in the intercompany context of who is the employer for fiscal purposes in the case of short term foreign assignments of personnel (whereby this issue could not yet be resolved). (OECD Art. 15)
- Label
- Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
- Title
- Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
- Summary
- Coordination of Austrian-German views on tax treaty implementation. Discussion on the tax treatment of formally registered company managers, the measures necessary to ensure that tax repayments made in one country as a result of a mutual agreement procedure are actually transferred into the hands of the Tax Administration of the other country where a corresponding additional tax liability has arisen, the method of handling the 183-day-clause, the determination in the intercompany context of who is the employer for fiscal purposes in the case of short term foreign assignments of personnel (whereby this issue could not yet be resolved). (OECD Art. 15)
- Citation source
- In: Steuer und Wirtschaft International. - Vienna. - Vol. 7 (1997),
- http://library.link/vocab/creatorName
- Loukota, H
- Language note
- German
- http://library.link/vocab/subjectName
-
- tax treaty
- 183 days rule
- working abroad
- Label
- Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
- Abbreviated title
- SWI
- Label
- Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens
- Abbreviated title
- SWI
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abstimmung-%C3%B6sterreischisch-deutscher-Auffassungen/Gz1h40LFMYU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abstimmung-%C3%B6sterreischisch-deutscher-Auffassungen/Gz1h40LFMYU/">Abstimmung österreischisch-deutscher Auffassungen über die Anwendung des Doppelbesteuerungsabkommens</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
