The Resource Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties

Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties

Label
Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties
Title
Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties
Creator
Subject
Language
eng
Summary
Art. 15 para. 1 of the OECD Model Tax Convention on Income and on Capital establishes that income from employment is taxable in the State where the employment is actually exercised. Para. 2 contains a general exception to this rule if three conditions are met. The first condition is that the recipient is present in the source State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned. The author analyses how to compute this 183-days-test based on a recent decision by the German Federal Court of Finance ("Bundesfinanzhof")
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • 183 days rule
  • employment income
  • tax treaty
  • case law
Label
Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties
Instantiates
Publication
Label
Die 183-Tage-Regel im DBA-Recht = The 183 days threshold in Austrian tax treaties
Publication

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