The Resource Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention

Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention

Label
Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
Title
Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
Creator
Subject
Language
eng
Summary
The term "employer" is used in the OECD Model Convention but not defined. The OECD Commentaries explained the criteria that are relevant for the interpretation of this term, especially in respect of "hiring out of labour". In 2010 the OECD Commentaries were changed. On the one hand they now provide examples to illustrate the term "employer", on the other hand they refer to domestic law. The Austrian Ministry of Finance takes a rather independent view which is not in line with the OECD Commentaries. The author critically analyses the Commentaries and the position of the Austrian Ministry of Finance
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • employer
Label
Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
Instantiates
Publication
Label
Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
Publication

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