The Resource Re Cross-Border Personnel Leasing : VwGH 2009/13/0031

Re Cross-Border Personnel Leasing : VwGH 2009/13/0031

Label
Re Cross-Border Personnel Leasing : VwGH 2009/13/0031
Title
Re Cross-Border Personnel Leasing : VwGH 2009/13/0031
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Supreme Administrative Court at Austria, judgment date 22 May 2013. The taxpayer, who was a resident of Austria, worked for an Austrian corporation. The Management of the corporation decided that the taxpayer had to spend 30% of his work time on the Slovak subsidiary of the corporation. Two contracts were concluded: one applied to the relationship between the Austrian corporation and its Slovak subsidiary (labour supply contract) and the other one to the relationship between the Austrian corporation and the taxpayer (secondment contract). The taxpayer was obliged to perform certain management and distribution services for the Slovak subsidiary. He received his remuneration from the parent company. However, the payroll was allocated on a pro rata basis to the subsidiary, which means that the subsidiary had to bear the costs for the services (concluded by the taxpayer) rendered on its behalf. The Austrian income tax assessment treated the entire remuneration of the taxpayer as taxable income in Austria. The taxpayer appealed. The Austrian Administrative Court had to interpret the term "employer" in art. 15(2)(b) of the double taxation treaty between Austria and Czechoslovakia (still applicable in relation to the Slovak Republic). As in many other cross-border personnel leasing situations the meaning of the term "employer" is decisive for the outcome of the case
Citation source
In: International tax law reports. - London. - Vol. 16 (2014),
http://bibfra.me/vocab/relation/comm
  • r5rgSFG_z-4
  • A2kiHLpNWBk
http://library.link/vocab/creatorName
  • Twardosz, B
  • Oreschnik, B
Geographic coverage
  • European Union
  • Europe
Language note
  • English
  • German
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • remuneration
  • 183 days rule
  • treaty interpretation
Label
Re Cross-Border Personnel Leasing : VwGH 2009/13/0031
Instantiates
Publication
Label
Re Cross-Border Personnel Leasing : VwGH 2009/13/0031
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...