The Resource Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law

Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law

Label
Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law
Title
Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law
Creator
Subject
Language
  • ger
  • eng
Summary
Austrian employees work as cross-border commuters in Switzerland and have their Swiss income (also) taxed in Austria. As the two legal systems do not harmonize, problems with regards to deductibility and taxability arise quite often. The Feldkirch branch of the Independent Finance Board organized an enquête with the aim to get a broader knowledge of the foreign legal basis
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
  • Amann, E
  • Kopf, R
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • cross-border worker
  • deductions
  • labour law
  • social security law
Label
Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/7_305-312.zip
Instantiates
Publication
Note
20130828
Label
Transfer von Schweizer Arbeits- und Sozialversicherungsrecht in das österreichische Steuerrecht = Transfer of Swiss labour and social security law to Austrian tax law
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/7_305-312.zip
Publication
Note
20130828

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