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

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
Creator
Subject
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
Instantiates
Publication
Label
Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...