The Resource Besteuerung von Ferialpraktikanten

Besteuerung von Ferialpraktikanten

Label
Besteuerung von Ferialpraktikanten
Title
Besteuerung von Ferialpraktikanten
Creator
Subject
Summary
Taxation of foreign students with temporary employment. The Austrian Income Tax Act provides for tax exemption for remuneration derived by a foreign student from temporary employment which is directly related to his studies. The tax exemption depends on certain conditions, i.a. on the terms of reciprocity in the state of residence of the student. This article shows the countries which grant tax exemption for such remuneration
Citation source
In: Steuer und Wirtschaft International. - Vienna. - Vol. 6 (1996),
http://library.link/vocab/creatorName
Zach, E
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • exemption
  • non-resident
  • employment income
Label
Besteuerung von Ferialpraktikanten
Instantiates
Publication
Abbreviated title
SWI
Label
Besteuerung von Ferialpraktikanten
Publication
Abbreviated title
SWI

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...