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The Resource Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates

Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates

Label
Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates
Title
Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates
Creator
Subject
Summary
The characterization of special benefits by the employer to expatriates as expenses necessary to achieve income. Due to the internationalization of the economy the amount of moving manpower increased constantly. As a consequence, the taxation of so-called expatriates is more important than ever. This book resumes an expert's report written in favor of the canton of Zurich and explains the deductibility of employment-related expenses of expatriates for federal tax purposes as well as for tax purposes of the canton of Zurich. It contains an intercantonal as well as an international comparison of the existing regulations. The deductibility of expenses for schools, of moving and housing costs as well as of all costs related to the higher Swiss price level are examined in detail
http://library.link/vocab/creatorName
  • Waldburger, R
  • Schmid, M. (Martin)
Geographic coverage
Europe
Language note
German
Series statement
Finanzwirtschaft und Finanzrecht
Series volume
Band 91
http://library.link/vocab/subjectName
  • expatriate
  • federal tax
  • cantonal tax
Label
Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates
Instantiates
Publication
Extent
100 p.
Isbn
9783258060828
Label
Gewinnungskostencharakter von besonderen Leistungen des Arbeitsgebers an Expatriates
Publication
Extent
100 p.
Isbn
9783258060828

Library Locations

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