The Resource Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung

Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung

Label
Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung
Title
Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung
Creator
Subject
Language
eng
Summary
The tax treaty between Germany and Switzerland attributes the right to tax employment income from activities aboard a ship or aircraft, and from activities as a manager of a company, to the state in which the place of effective management/statutory seat of the company/enterprise is situated. This article critically analyses the German administrative practice with regard to these provisions, and the author states that it is not compatible with the treaty provisions
Citation source
In: Internationale Wirtschafts-Briefe. - Herne. - (2005),
http://library.link/vocab/creatorName
Miessl, G
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • employment income
  • director
  • ship's crew
  • aircrew
Label
Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung
Instantiates
Publication
Label
Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung
Publication

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