The Resource Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act

Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act

Label
Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
Title
Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
Creator
Subject
Language
eng
Summary
For the Austrian EU-Withholding Tax Act to apply, a relevant payment to a relevant recipient must be paid (or in certain circumstances received) by a "paying agent" located in Austria. The authors analyse the term "paying agent" under the Austrian EU-Withholding Tax Act with special regard to the guidelines provided by the Austrian federal ministry of finance
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
  • Aigner, D.J
  • Gläser, L
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • withholding tax
  • tax agent
Label
Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
Instantiates
Publication
Label
Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
Publication

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