The Resource Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
Resource Information
The item Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap 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 Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap 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
- The authors deal with the withholding tax in the case of consultancy services offered by a foreign company in Austria. In such cases, a withholding tax at source is due according to Austrian tax law, no matter whether a permanent establishment exists or not. In specific situations the withholding tax can be avoided through the application of double tax treaties
- Language
- eng
- Label
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
- Title
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
- Language
- eng
- Summary
- The authors deal with the withholding tax in the case of consultancy services offered by a foreign company in Austria. In such cases, a withholding tax at source is due according to Austrian tax law, no matter whether a permanent establishment exists or not. In specific situations the withholding tax can be avoided through the application of double tax treaties
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
- http://library.link/vocab/creatorName
-
- Hollaus, P
- Rest, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- withholding tax
- PE
- services
- tax treaty
- Label
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
- Label
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
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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/Abzugsteuer-bei-inl%C3%A4ndischer-Beratungst%C3%A4tigkeit/Sx9hwcPTNkw/" 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/Abzugsteuer-bei-inl%C3%A4ndischer-Beratungst%C3%A4tigkeit/Sx9hwcPTNkw/">Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap</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>
