The Resource Re triangular conflicts of multiple residence of employee : I R 19/13

Re triangular conflicts of multiple residence of employee : I R 19/13

Label
Re triangular conflicts of multiple residence of employee : I R 19/13
Title
Re triangular conflicts of multiple residence of employee : I R 19/13
Contributor
Subject
Language
eng
Summary
Judgment by the Bundesfinanzhof (Federal tax court), judgment date 4 November 2014. The taxpayer was employed in Germany close to the border with France. He resided in France and returned there after work each night. He also had a family residence in Austria. Under the Germany-Austria double taxation convention, his income was taxable in Germany as the place of employment. Under the Germany-France double taxation convention, employees who commuted across the border were taxable in the country of residence. The German Revenue assessed the taxpayer for tax on the ground that his residence was in Austria. The taxpayer applied for exemption for domestic withholding tax which was refused. The Tax Office ruled that the double taxation convention to be applied was the treaty with the country constituting the taxpayer's centre of vital interests, ie Austria. He appealed unsuccessfully to the Fiscal Court and then to the Federal Tax Court
Citation source
In: International tax law reports. - London. - Vol. 17 (2015),
Geographic coverage
  • Europe
  • European Union
Language note
  • English
  • German
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • triangular cases
  • residence
  • employment income
  • cross-border worker
  • tie-breaker rule
  • withholding tax
Label
Re triangular conflicts of multiple residence of employee : I R 19/13
Instantiates
Publication
Label
Re triangular conflicts of multiple residence of employee : I R 19/13
Publication

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