The Resource Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel

Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel

Label
Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel
Title
Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel
Creator
Subject
Language
eng
Summary
On 30 January 2006 public consultations took place at the headquarters of the OECD in Paris to discuss a proposed OECD-clarification of the scope of paragraph 2 of Article 15 ("183-day-clause") of the OECD Model Tax Convention. According to the suggested clarification the term "employer" as used in the 183-day-clause should relate, in the case of cross-border hiring out of labour, to the user of the personnel rather than to the true employer, which is the supplier of the personnel. The article analyses the consequences of the proposed treaty interpretation as well as discriminating features which can arise in the interaction of such an interpretation with domestic laws of the treaty states applying the treaty. Should such discrimination be inherent in the domestic law of the EU or EEA Member States, Article 3 para 2 of the OECD Model Tax Convention cannot be taken as a device that permits them to use their discriminatory legislation for the interpretation of the term "employer" as used in treaties concluded between Member States of the EU or the EEA (the EEA-Agreement being based on the anti-discrimination concept of the EC-Treaty). The final decision with regard to the meaning of the term "employer" has not yet been taken by the Fiscal Affairs Committee of the OECD. It is still possible that the 2/3 majority of EU and EEA countries within the OECD can exert their influence to avoid the envisaged discriminatory treatment of international hiring out of labour
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
  • Loukota, H
  • Loukota, W
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • 183 days rule
  • hiring-out of labour
  • discrimination
Label
Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel
Instantiates
Publication
Label
Kurzfristige internationale Arbeitskräfteentsendungen = Short-term foreign assignment of personnel
Publication

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