The Resource Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties

Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties

Label
Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties
Title
Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties
Creator
Subject
Language
  • ger
  • eng
Summary
To answer the question which country has the right to levy tax on remunerations when employees are engaged or committed for work abroad, it is essential to know how the term "employer" is interpreted in the light of art. 15 of the OECD Model Agreement. In its decision of 22 January 2009, RV/3057-W/08, the Austrian Independent Finance Board (UFS) has construed the term "employer" in accordance with Austrian law. The author exposes that the term "employer in the sense of art. 15 para. 2 lit. b of the OECD MA" is, in fact, to be construed autonomously under the terms of the Agreement itself
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Giesinger, E
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • cross-border worker
Label
Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/R-S/SWI/vol.19/1_3-6.zip
Publication
Note
20100128

Library Locations

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      52.3736660 4.9336932
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