The Resource Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief

Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief

Label
Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief
Title
Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief
Creator
Subject
Language
eng
Summary
On July 1, 2005 the Austrian Ministry of Finance (MoF) released an ordinance about the procedure for relieving payments to non-residents from Austrian withholding taxes if such withholding tax is reduced or abolished under the provisions of a Double Taxation Agreement (DTA). However, for remuneration paid to non-residents for the supply of manpower for domestic work relief at source is not applicable, requiring the foreign enterprise to apply for a tax refund if the DTA does not attribute taxation rights to Austria. Due to substantial problems arising in practice the MoF released an amendment to the ordinance on February 2, 2006 allowing the withholding agent to release also remunerations for the supply of manpower from Austrian withholding taxes after approval of the competent Austrian Tax Office. The author analyses the requirements and procedures to obtain such an approval
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
  • Bendlinger, S
  • Walch, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • withholding tax
  • non-resident
  • double taxation relief
Label
Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief
Instantiates
Publication
Label
Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...