The Resource Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption

Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption

Label
Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption
Title
Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption
Creator
Subject
Language
eng
Summary
Austria waives the right to tax foreign-source income of diplomats despite a domestic domicile or habitual place of residence. The authors provide an overview of the taxation of diplomats and outline the problems arising from this fictional limited tax liability in connection with tax benefits based on domestic residence
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 8 ; p. 398-404
http://library.link/vocab/creatorName
  • Petutschnig, M
  • Resenig, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • diplomatic privileges
  • residence
  • exemption
  • foreign source income
  • limited tax liability
  • case law
  • ECJ case law
  • discrimination
Label
Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption
Instantiates
Publication
Label
Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption
Publication

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