The Resource Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff

Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff

Label
Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff
Title
Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff
Creator
Subject
Language
eng
Summary
The interpretation of the term "employer" according to Art. 15 para. 2 (b) and (c) of the OECD Model has been an unsolved issue in tax treaty law for some years. In the context of cross-border supply of staff, employees' countries of work tend to avoid the 183 days rule under Art. 15 para. 2 (a) by assuming that, for tax treaty purposes, from an economic perspective, the user rather than the supplier company qualifies as employer. However, the Austrian tax administration takes the opposite stance and considers the supplier company as employer. In a recent decision, the Austrian Supreme Administrative Court has rejected this opinion. The author explains the consequences of this ruling
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • treaty interpretation
Label
Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff
Instantiates
Publication
Label
Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff
Publication

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