Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment?
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The work Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment? 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.
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Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment?
Resource Information
The work Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment? 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
- Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment?
- Language
- eng
- Summary
- Electronically supplied services continue to put the principles of tax law to the test. The author discusses how income derived from "apps" is taxed in an international context. Taxation in Austria, he points out, is primarily hindered by the OECD?s permanent establishment concept, and only to a lesser extent by Austrian tax law itself
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 5 ; p. 243-251
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment?Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/uMqFVLmwafY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/uMqFVLmwafY/">Kann eine "App" eine Betriebsstätte begründen? = Can an "app" constitute a permanent establishment?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
