The Resource Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?

Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?

Label
Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
Title
Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
Subject
Language
eng
Summary
In the resolution the Supreme Tax Court considered the procedural aspects of a case in which the issue was whether or not an individual resident in Germany who was employed by a U.K. company that had a permanent establishment in Germany and who performed some services as an employee ebroad was subject to the German individual income tax with regard to the income that he received for the services performed abroad. This note examines the applicable tax treaty provisions and German national law and indicates how the Court reached its decision
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1983),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • PE
  • dependent personal services
  • 183 days rule
  • tax treaty
Label
Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
Instantiates
Publication
Label
Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
Publication

Library Locations

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