The Resource Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law

Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law

Label
Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law
Title
Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law
Creator
Subject
Language
eng
Summary
The right to tax income from employment activities is categorized internationally in tax treaty law according to the principles of causality and not according to the principle of inflow and outflow. Occasionally, this allocation of income can lead to significant international tax shifts. The author points out these divergences by means of several examples
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
  • employment income
  • treaty interpretation
Label
Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law
Instantiates
Publication
Label
Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law
Publication

Library Locations

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      52.3736660 4.9336932
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