The Resource Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018

Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018

Label
Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018
Title
Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018
Creator
Subject
Language
eng
Summary
According to Austrian tax law, the term "employer" has to be interpreted in an economic sense. This interpretation was implemented by the Austrian Ministry of Finance through a decree called "Changes in the tax treatment of cross-border personnel leasing". Switzerland also adopted an economic interpretation of the term "employer". However, the Swiss interpretation differs from the view of Austrian tax authorities and is based more on the interpretation in Germany
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 9 ; p. 434-438
http://library.link/vocab/creatorName
Haas, S
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • employer
  • cross-border worker
Label
Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018
Instantiates
Publication
Label
Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018
Publication

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