Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
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The work Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act 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.
The Resource
Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
Resource Information
The work Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act 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
- Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act
- Language
- eng
- Summary
- For the Austrian EU-Withholding Tax Act to apply, a relevant payment to a relevant recipient must be paid (or in certain circumstances received) by a "paying agent" located in Austria. The authors analyse the term "paying agent" under the Austrian EU-Withholding Tax Act with special regard to the guidelines provided by the Austrian federal ministry of finance
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax ActWork 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/4cIaoaYFVvQ/" 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/4cIaoaYFVvQ/">Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes = The paying agent according to the Austrian EU-Withholding Tax Act</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>
