The Resource Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff

Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff

Label
Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff
Title
Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff
Creator
Subject
Language
eng
Summary
For over ten years there has been a heavy dispute within the OECD as to the interpretation of the term ("economic") employer and the right of taxation. Germany and Austria were in opposite camps. Under Austrian domestic law, it is the supplier and not the user of the personnel who is treated as the employer. In the Austro-German tax treaty of 2000 the dispute should have been "buried" independently from the OECD developments by virtue of a special clause proposed by the German negotiator. Unfortunately, the belief that the problem had been solved with that clause turned out to be false. Rather turbulent developments followed. This article broadly summarizes these developments
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Loukota, H
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • cross-border worker
  • employer
  • treaty interpretation
Label
Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff
Instantiates
Publication
Label
Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff
Publication

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