The Resource Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
Resource Information
The item Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts? 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 Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts? 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 international trend to lower taxation thresholds is also reflected in the new Austrian transfer pricing guidelines on the interpretation of the permanent establishment concept. Austrian tax administration practice does not only attach a broad understanding to the required power of disposal in the case of an employee's own home office. The deviation of Austrian administrative practice from the OECD and German understanding of home office permanent establishments harbours the danger of taxation conflicts. In the absence of case law in Austria, companies often find themselves in a grey area with their set-up in practice. Against this background, the challenge is to find a legally compliant and yet liveable approach for companies and their employees
- Language
- eng
- Label
- Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
- Title
- Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
- Language
- eng
- Summary
- The international trend to lower taxation thresholds is also reflected in the new Austrian transfer pricing guidelines on the interpretation of the permanent establishment concept. Austrian tax administration practice does not only attach a broad understanding to the required power of disposal in the case of an employee's own home office. The deviation of Austrian administrative practice from the OECD and German understanding of home office permanent establishments harbours the danger of taxation conflicts. In the absence of case law in Austria, companies often find themselves in a grey area with their set-up in practice. Against this background, the challenge is to find a legally compliant and yet liveable approach for companies and their employees
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 31 (2022), no. 8 ; p. 277-281
- http://library.link/vocab/creatorName
-
- Jann, M
- Ursprung-Steindl, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- transfer pricing
- OECD Model
- home office
- PE
- Label
- Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
- Label
- Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?
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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/Die-neuen-%C3%B6sterreichischen/tlc7AnCYMWM/" 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/Die-neuen-%C3%B6sterreichischen/tlc7AnCYMWM/">Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?</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>
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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/Die-neuen-%C3%B6sterreichischen/tlc7AnCYMWM/" 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/Die-neuen-%C3%B6sterreichischen/tlc7AnCYMWM/">Die neuen österreichischen Verrechnungspreisrichtlinien – Verschärfung des (Homeoffice-)Betriebsstättenkonzepts?</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>
