The Resource Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany

Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany

Label
Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany
Title
Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany
Creator
Subject
Language
  • ger
  • eng
Summary
In a digital work environment, working from home is becoming increasingly popular. For some businesses, the home office model can also contribute to successfully managing major disruptive events. This gives reason to examine the international tax implications of home office activities. The authors deal with the tax-law consequences of home office activities in the cross-border context between Austria and Germany
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 4 ; p. 157-166
http://library.link/vocab/creatorName
  • Höppner, D
  • Steinhauser, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • digital economy
  • tax liability
  • tax treaty
  • cross-border worker
  • case law
Label
Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SWI/4_157-166.pdf
Instantiates
Publication
Note
20200916
Label
Homeoffice-Tätigkeiten im grenzüberschreitenden Kontext zwischen Österreich und Deutschland = Home office activities in a cross-border context between Austria and Germany
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SWI/4_157-166.pdf
Publication
Note
20200916

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