Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents

Resource Information

The work Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents

Creator

• Puchner, S
• Stenico, G

Subject

• services
• double taxation relief
• documentation requirements
• non-resident
• deductions

Language

eng

Summary

Effective July 1st 2005, the conditions under which a relief from Austrian source-taxation in direct application of a double tax convention can be obtained, have been set out by decree. The article analyses Austrian taxation of consulting services performed by non-resident corporations in this context. Following the practical experience of the authors, frequently either Austrian recipients of such services are not aware of the requirements of a tax-deduction at source or do not comply with documentation requirements which can lead to a liability for payment of the Austrian tax

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),

Geographic coverage

• European Union
• Europe

Language note

German