The Resource Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany

Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany

Label
Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany
Title
Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany
Creator
Subject
Language
eng
Summary
Art. 15 para. 1 OECD Model Convention establishes the general rule as to the taxation of income from employment, namely, that such income is taxable in the State where the employment is actually exercised. This principle is only broken through the so called "183-days-rules" in Art. 15 para. 2 OECD MC. However Art. 15 DTC Austria-Germany differs from the OECD Model in a few points, such as the rule regarding the taxation of income of frontier workers, the subject-to-tax clause and the rule for "hiring-out-labour" which might lead to more situations where the "exercise principle" is penetrated. In depth analysis of these special provisions in Art. 15 DTC Austria-Germany
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
  • Schilcher, M
  • Stefaner, M.C
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • employment income
  • 183 days rule
  • subject to tax
  • hiring-out of labour
  • cross-border worker
Label
Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany
Instantiates
Publication
Label
Die Bedeutung des Tätigkeitsstaatsprinzips in Art. 15 DBA-Deutschland = Taxation in the state of activity according to art. 15 DTC Austria-Germany
Publication

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