The Resource Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
Resource Information
The item Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz 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 Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz 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
- This article provides an overview of recent case law of German Finance Courts and case law of the Court of Justice of the European Union concerning Switzerland. The case law deals with residence, taxation of employees focussing on managers, severance payments and frontier workers and the taxation of artists under the tax treaty between Germany and Switzerland. The last part summarizes income tax case law on exemptions for additional income derived from coaching activities, a pension bonus for family members derived under a foreign pension insurance and death payments received from a private Swiss pension fund
- Language
- eng
- Label
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- Title
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- Language
- eng
- Summary
- This article provides an overview of recent case law of German Finance Courts and case law of the Court of Justice of the European Union concerning Switzerland. The case law deals with residence, taxation of employees focussing on managers, severance payments and frontier workers and the taxation of artists under the tax treaty between Germany and Switzerland. The last part summarizes income tax case law on exemptions for additional income derived from coaching activities, a pension bonus for family members derived under a foreign pension insurance and death payments received from a private Swiss pension fund
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 86 (2017-2018), no. 8 ; p. 475-498
- http://library.link/vocab/creatorName
- Oellerich, I
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- tax treaty
- residence
- case law
- ECJ case law
- employment income
- severance payment
- cross-border worker
- artist (creative)
- exemption
- pension
- Label
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- Label
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
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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/Aktuelle-Rechtsprechung-der-deutschen/JQ2lunJYWBs/" 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/Aktuelle-Rechtsprechung-der-deutschen/JQ2lunJYWBs/">Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz</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>
