The Resource Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?

Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?

Label
Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?
Title
Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?
Creator
Subject
Language
eng
Summary
An Austrian resident is leased to foreign group companies of the Austrian's German employer for less than 183 days. The income of this person is taxed in the other states. However, the Austrian tax authorities deny the application of the exemption method and also tax the foreign income. In its decision of September 2 nd, 2019, RV/3100621/2017, the Austrian Fiscal Court (BundesfinanzƯgericht) dealt with the question of determining which state has the right to tax the employee?s income. Furthermore, the court assessed whether a taxpayer is required to provide foreign proof of taxation in order to apply the exemption method
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 7 ; p. 355-359
http://library.link/vocab/creatorName
Mitterlehner, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • exemption
  • residence principle of taxation
  • foreign source income
  • double taxation
  • tax relief
Label
Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?
Instantiates
Publication
Label
Erfordert die Freistellung von Auslandseinkünften einen ausländischen Besteuerungsnachweis? = Does the relief from double taxation under the exemption method require proof of foreign taxation?
Publication

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