The Resource Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes

Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes

Label
Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes
Title
Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes
Subject
Language
eng
Summary
This note discusses a ruling issued by the Finance Minister of North-Rhine Westfalia which also applies when interpreting the 183-day rule in tax treaties concluded by Germany. The ruling indicates when a non-resident entrepreneur that carries on business activities in Germany will be deemed to be a resident employer for purposes of the German individual income tax and wage tax
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1982),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • 183 days rule
Label
Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes
Instantiates
Publication
Label
Employment income : Germany deems domestic permanent establishments of foreign enterprises to be resident employers for tax treaty purposes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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