The Resource Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland

Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland

Label
Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland
Title
Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland
Creator
Subject
Language
  • ger
  • eng
Summary
This article discusses the taxation of frontier workers according to the tax treaty between Austria and Switzerland. The Austrian Ministry of Finance took the position that remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic does not fall under the credit method but is instead exempt in Austria. The author analyses the reasoning behind this position and concludes that, although there are doubts, in the end this position is convincing
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • cross-border worker
  • exemption
  • treaty interpretation
Label
Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/R-S/SWI/vol.21/5_192-198.zip
Instantiates
Publication
Note
20110603
Label
Der Anwendungsbereich der Anrechnungsmethode nach dem DBA Österreich - Schweiz = Scope of the credit method under the tax treaty between Austria and Switzerland
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/R-S/SWI/vol.21/5_192-198.zip
Publication
Note
20110603

Library Locations

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