The Resource Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad

Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad

Label
Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad
Title
Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad
Creator
Subject
Language
eng
Summary
In practice, a hypotax is allowed as a deduction when calculating Austrian income tax for employees who have been assigned to Austria and also have tax liability in Austria according to regulations of tax treaties. Thus, the employee's salary is to be treated on the same terms as if the employee had continued to work abroad. The author points out that calculating this hypo tax presents numerous problems
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Ludwig, B
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • deductions
  • individual income tax
  • cross-border worker
  • treaty interpretation
Label
Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad
Instantiates
Publication
Label
Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad
Publication

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