The Resource Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team

Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team

Label
Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
Title
Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
Creator
Subject
Language
eng
Summary
Article on a German Federal Fiscal Court decision concerning a foreign corporation that takes part in an international motor sports racing series. The corporation is subject to limited tax liability as regards those parts of the compensation for advertising services connected with races in Germany. This triggers withholding tax liability for the party liable for payment. The author explains the decision and its effect on the legal situation in Austria, which is in principle the same
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Renner, B
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • case law
  • advertising tax
  • withholding tax
Label
Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
Instantiates
Publication
Label
Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
Publication

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