The Resource Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
Resource Information
The item Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC 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 "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC 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
- According to Art. 15(2) of the OECD Model, a resident of a contracting state shall only be taxable in his state of residence if his stay in the other contracting state does not exceed 183 days within a twelve-month period and the remuneration is not paid by an employer who is a resident of the other contracting state. On 22 May 2013, the Austrian Supreme Administrative Court for the first time had to decide on a case of a short-term assignment of an employee. In that decision, the court clarified some crucial issues with respect to the term "employer" pursuant to Art. 15(2) OECD MC. However, it is doubtful whether the paying of the remuneration of the relevant employee by the enterprise to which the services are provided can be the sole criterion in order to determine the employer under tax treaty law
- Language
- eng
- Label
- Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
- Title
- Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
- Language
- eng
- Summary
- According to Art. 15(2) of the OECD Model, a resident of a contracting state shall only be taxable in his state of residence if his stay in the other contracting state does not exceed 183 days within a twelve-month period and the remuneration is not paid by an employer who is a resident of the other contracting state. On 22 May 2013, the Austrian Supreme Administrative Court for the first time had to decide on a case of a short-term assignment of an employee. In that decision, the court clarified some crucial issues with respect to the term "employer" pursuant to Art. 15(2) OECD MC. However, it is doubtful whether the paying of the remuneration of the relevant employee by the enterprise to which the services are provided can be the sole criterion in order to determine the employer under tax treaty law
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
- http://library.link/vocab/creatorName
-
- Pinetz, E
- Zeiler, A
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD Model
- case law
- employer
- Label
- Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
- Label
- Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-wirtschaftliche-Arbeitgeberbegriff-nach/6Hzdk6cKjw4/" 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-wirtschaftliche-Arbeitgeberbegriff-nach/6Hzdk6cKjw4/">Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-wirtschaftliche-Arbeitgeberbegriff-nach/6Hzdk6cKjw4/" 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-wirtschaftliche-Arbeitgeberbegriff-nach/6Hzdk6cKjw4/">Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC</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>
