Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
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The work Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"? 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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Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
Resource Information
The work Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"? 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
- Concept of employer : can a German permanent establishment of a foreign enterprise be a "resident employer"?
- Language
- eng
- Summary
- In the resolution the Supreme Tax Court considered the procedural aspects of a case in which the issue was whether or not an individual resident in Germany who was employed by a U.K. company that had a permanent establishment in Germany and who performed some services as an employee ebroad was subject to the German individual income tax with regard to the income that he received for the services performed abroad. This note examines the applicable tax treaty provisions and German national law and indicates how the Court reached its decision
- Citation source
- In: European taxation. - Amsterdam. - Vol. 22 (1983),
- Geographic coverage
- European Union
- Language note
- English
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