The Resource Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?

Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?

Label
Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?
Title
Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?
Creator
Subject
Language
eng
Summary
According to a particular provision of the Austrian Income Tax Act, income received by employees from Austrian resident employers or non-resident employers having an Austrian permanent establishment is tax-exempt if the employees are performing particular activities in connection with a construction or erection project executed outside Austria. According to the Supreme Administrative Court, it is not reasonable anymore further to apply this provision introduced into the Income Tax Act 1972 in 1979. The Constitutional Court has already decided to examine the provision in question. The author analyses the findings of the Austrian Supreme Administrative Court and the possible impacts of a repeal on Austrian enterprises doing business abroad
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • exemption
  • cross-border worker
  • case law
  • PE
Label
Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?
Instantiates
Publication
Label
Steht die Steuerbefreiung für begünstigte Auslandstätigkeit vor dem Aus? = Has the tax exemption for privileged activities performed abroad reached its end?
Publication

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