The Resource Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries

Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries

Label
Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries
Title
Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries
Creator
Subject
Language
eng
Summary
The Austrian Administrative Court has taken a groundbreaking decision on 22 May 2013, regarding the interpretation of the term "employer" in Austrian tax treaties. This decision states that the term "employer" has to be interpreted in an economic way. Although Austria, like most other European countries, has now adopted an economic interpretation, there are still many doubts regarding the interpretation of the term "employer" in cases of cross-border supply of staff. This article contains an overview of the interpretation of the term "employer" in selected European countries
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Haas, S
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • employer
  • case law
  • cross-border worker
Label
Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries
Instantiates
Publication
Label
Der wirtschaftliche Arbeitgeberbegriff im europäischen Rechtsvergleich = The term "economic employer" - a comparative analysis of selected European countries
Publication

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