The Resource Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany

Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany

Label
Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany
Title
Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany
Creator
Subject
Language
eng
Summary
Art 15 sec 4 of the tax treaty between Austria and Germany contains a "subject-to-tax" clause for income derived from employment. This clause allocates the taxation right to the state of residence in case of non-taxation of that income in the state of source. Sec 7 of the protocol to the tax treaty describes the scope of application of the clause by demanding that the respective activities have to be covered for tax purposes in the state of source. The author explains the general purpose of the provision and examines the validity of the clause in a triangular situation of a frontier worker
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • cross-border worker
  • treaty interpretation
  • subject to tax
Label
Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany
Instantiates
Publication
Label
Die "Subject-to-Tax"-Klausel in Art 15 Abs 4 DBA Österreich - Deutschland = The "subject to tax" clause in Art 15 sec 4 of the tax treaty between Austria and Germany
Publication

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