The Resource Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
Resource Information
The item Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The trend towards mobile working (so-called "new work") has been developing not only since the beginning of the COVID-19 pandemic. However, the employee's desire to freely choose the place of work can lead to tax challenges not only for them personally, but also for the employer. In two parts, this article provides an overview of the income tax implications of establishing a permanent establishment through the employment of workers by a domestic employer in a foreign home office and recommends actions for taxpayers
- Language
- eng
- Label
- Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
- Title
- Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
- Language
- eng
- Summary
- The trend towards mobile working (so-called "new work") has been developing not only since the beginning of the COVID-19 pandemic. However, the employee's desire to freely choose the place of work can lead to tax challenges not only for them personally, but also for the employer. In two parts, this article provides an overview of the income tax implications of establishing a permanent establishment through the employment of workers by a domestic employer in a foreign home office and recommends actions for taxpayers
- Citation source
- In: Praxis Internationale Steuerberatung. - Nordkirchen. - (2022), no. 3 ; p. 72-77
- http://library.link/vocab/creatorName
-
- Klumpp, S
- Cunha, H. Esteves da
- Richter, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- COVID-19 pandemic
- home office
- cross-border worker
- income tax
- PE
- AOA
- Label
- Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
- Label
- Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)
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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/portal/Arbeitnehmer-im-ausl%C3%A4ndischen-Homeoffice-und-die/RyR-kck2-uo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arbeitnehmer-im-ausl%C3%A4ndischen-Homeoffice-und-die/RyR-kck2-uo/">Arbeitnehmer im ausländischen Homeoffice und die ertragsteuerlichen Auswirkungen (Teil 1)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
