The Resource Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
Resource Information
The item Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents 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 Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents 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
- Effective July 1st 2005, the conditions under which a relief from Austrian source-taxation in direct application of a double tax convention can be obtained, have been set out by decree. The article analyses Austrian taxation of consulting services performed by non-resident corporations in this context. Following the practical experience of the authors, frequently either Austrian recipients of such services are not aware of the requirements of a tax-deduction at source or do not comply with documentation requirements which can lead to a liability for payment of the Austrian tax
- Language
- eng
- Label
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Title
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Language
- eng
- Summary
- Effective July 1st 2005, the conditions under which a relief from Austrian source-taxation in direct application of a double tax convention can be obtained, have been set out by decree. The article analyses Austrian taxation of consulting services performed by non-resident corporations in this context. Following the practical experience of the authors, frequently either Austrian recipients of such services are not aware of the requirements of a tax-deduction at source or do not comply with documentation requirements which can lead to a liability for payment of the Austrian tax
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
- http://library.link/vocab/creatorName
-
- Puchner, S
- Stenico, G
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- services
- deductions
- double taxation relief
- documentation requirements
- non-resident
- Label
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Label
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
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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/Besteuerung-von-Beratungsleistungen-beschr%C3%A4nkt/y3WYi5W7ZgY/" 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/Besteuerung-von-Beratungsleistungen-beschr%C3%A4nkt/y3WYi5W7ZgY/">Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents</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>
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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/Besteuerung-von-Beratungsleistungen-beschr%C3%A4nkt/y3WYi5W7ZgY/" 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/Besteuerung-von-Beratungsleistungen-beschr%C3%A4nkt/y3WYi5W7ZgY/">Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents</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>
