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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Der-neue-Erlass-zur-grenz%C3%BCberschreitenden/gxpoWI_q8vU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Der-neue-Erlass-zur-grenz%C3%BCberschreitenden/gxpoWI_q8vU/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Der-neue-Erlass-zur-grenz%C3%BCberschreitenden/gxpoWI_q8vU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Der-neue-Erlass-zur-grenz%C3%BCberschreitenden/gxpoWI_q8vU/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
