The Resource Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff

Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff

Label
Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff
Title
Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff
Creator
Subject
Language
eng
Summary
On 22 May 2013, the Austrian Supreme Administrative Court took a groundbreaking decision regarding the interpretation of the term "employer" in Austrian tax treaties. This court decision states that the term "employer" has to be interpreted in an economic way. The decision has also been implemented by the Austrian Ministry of Finance through a new decree on "changes in the tax treatment of cross-border supply of staff". Although Austria, like most other European countries, now follows an economic interpretation of the term "employer", there still seems to be a risk of double taxation in relation to Germany
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Haas, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • case law
  • employer
  • cross-border worker
Label
Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff
Instantiates
Publication
Label
Der neue Erlass zur grenzüberschreitenden Arbeitskräftegestellung - drohende Doppelbesteuerung im Verhältnis zu Deutschland = The new decree on the tax treatment of cross-border supply of staff
Publication

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