The Resource Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence

Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence

Label
Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
Title
Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
Creator
Subject
Language
eng
Summary
Section 99 Austrian Income Tax Act provides for a withholding tax for income derived from technical services and commercial consulting by a non-resident taxpayer. However, such a deduction of tax is regularly displaced by a regulation in a tax treaty which provides an exemption from income taxation. Furthermore, in Austria, the prerequisites for such an exemption correspond with the prerequisites of the VAT reverse charge system (section 19 Austrian Value Added Tax Act). Facts concerning VAT that seem to be proven and credible cannot be called into question with regard to the application of a tax treaty
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 4 ; p. 206-210
http://library.link/vocab/creatorName
Beiser, R
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • withholding tax
  • technical services
  • tax treaty
  • reverse charge mechanism
  • PE
Label
Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
Instantiates
Publication
Label
Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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