Taxation of employment income in international tax law:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2009
|
| Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht
61 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | 693 S. |
| ISBN: | 9783707316223 |
Internformat
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Datensatz im Suchindex
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| adam_text | SERIES ON INTERNATIONAL TAX LAW UNIV.-PROF. DR. MICHAEL LANG (EDITOR)
VOLUME 61 TAXATION OF EMPLOYMENT INCOME IN INTERNATIONAL TAX LAW EDITED
BY DANIELA HOHENWARTER VANESSA METZLER HIM INTERNATIONAL TAX LAW VIENNA
, IAIDE CONTENTS SERIES EDITOR S PREFACE 5 EDITOR S PREFACE 7 LIST OF
ABBREVIATIONS 11 I. TAXATION OF EMPLOYMENT INCOME UNDER DOUBLE TAXATION
CONVENTIONS GABRIELA HRACHOVINOVA HISTORICAL ASPECTS OF THE TAXATION OF
EMPLOYMENT INCOME 17 GIANLUCA PEZZATO THE MEANING OF THE TERM
EMPLOYMENT UNDER ARTICLE 15 OF THE OECD MODEL CONVENTION 49 DANIEL
DINKGRAEVE TAXATION OF INCOME FROM STAND-BY FEES AND THE OMISSION OF
ACTIVITIES UNDER ARTICLE 15 OECD MC 67 MIKE DEGRANDI THE MEANING OF THE
TERM EMPLOYER UNDER ARTICLE 15 OF THE MODEL TAX CONVENTION ON INCOME
AND ON CAPITAL, CONDENSED VERSION, 15 JULY 2008, OECD COMMITTEE ON
FISCAL AFFAIRS ( CONVENTION ) 89 ELKE AUMAYR THE 183-DAYS RULE IN THE
OECD MODEL CONVENTION 109 AKOS BURJAN INTERNATIONAL HIRING-OUT OF LABOR
UNDER ARTICLE 15 PARAGRAPH 2 OECD MC 125 SASKIA WOUTERSON INCOME FROM
EMPLOYMENT EXERCISED ABOARD A SHIP OR AIRCRAFT UNDER ARTICLE 15(3) OECD
MC 147 THOMAS HARDER TAXATION OF EMPLOYMENT INCOME UNDER ARTICLE 15 OECD
MC IN TRIANGULAR CASES 175 BARBARA LENGER SUBJECT-TO-TAX PROVISIONS AND
THE TAXATION OF EMPLOYMENT INCOME IN DTCLAW 205 ANNA BERGMANN DIRECTORS
FEES AND REMUNERATION OF TOP-LEVEL MANAGERIAL OFFICIALS UNDER ARTICLE 16
UN MODEL CONVENTION 229 MARKUS BUCHSTEINER EMPLOYMENT INCOME OF ARTISTES
AND SPORTSMEN UNDER ARTICLE 17 PARAGRAPH 1 OECD MODEL TAX CONVENTION 249
ANNA BRUGNOLI EMPLOYMENT INCOME UNDER ART. 17(2) OECD MC 275 CONTENTS
MARTIN SVALBACH THE STATE-OF-THE-FUND PRINCIPLE 293 KATHARINA
SEMRAU-DEUTSCH THE BUSINESS-ACTIVITY CLAUSE IN ART. 19 PARA. 3 OECD MC
317 KATARFNA MACEJOVSKA STUDENTS UNDER ARTICLE 20 OF THE OECD MODEL
CONVENTION 343 THOMAS LINSE PENSIONS UNDER ARTICLE 18 OECD MC 367
ALESSANDRO BORSETTO ARTICLE 28 OECD MODEL CONVENTION: MEMBERS OF
DIPLOMATIC MISSIONS AND CONSULAR POSTS 393 MARTIN VOCK ALTERNATIVES TO
THE TAXATION OF PENSION UNDER ART. 18 433 ESZTER GROCOTTNE TIMAR
PENSIONS UNDER ARTICLE 19 PARAGRAPH 2 OECD MC 463 TOMAS URBASEK
SEVERANCE PAYMENTS AND GOLDEN HANDSHAKES UNDER DTC LAW 485 MATTHIAS ERIK
VOCK EMPLOYEE STOCK OPTIONS UNDER DTC LAW 513 JAN SOSKA THE APPLICATION
OF ARTICLE 24 OECD MC TO THE TAXATION OF EMPLOYMENT INCOME 537 II.
TAXATION OF EMPLOYMENT INCOME UNDER EC LAW PHILIPP CEDE THE IMPACT OF
ARTICLE 39 EC ON THE TAXATION OF EMPLOYMENT INCOME UNDER DTC LAW 565
PETR SEBESTA THE IMPACT OF THE SCHUMACKER DOCTRINE ON TAXATION OF THE
EMPLOYMENT INCOME OF VIRTUAL RESIDENTS 595 EUGEN OEHM THE IMPACT OF
ARTICLE 39 EC TREATY ON THE TAXATION OF PENSIONS 619 JUDITJANCSA-PEK THE
IMPACT OF ART. 39 EC ON EXIT TAXATION CONCERNING DEFERRED REMUNERATIONS
639 MONIKA CROATTO THE IMPACT OF ART. 39 EC ON GROSS TAXATION OF
EMPLOYMENT INCOME OF NON-RESIDENTS 657 LIST OF AUTHORS 683 10
|
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:05:45Z |
| institution | BVB |
| isbn | 9783707316223 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018694409 |
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| physical | 693 S. |
| publishDate | 2009 |
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| series | Schriftenreihe zum internationalen Steuerrecht |
| series2 | Schriftenreihe zum internationalen Steuerrecht |
| spelling | Taxation of employment income in international tax law ed. by Daniela Hohenwarter ... Wien Linde 2009 693 S. txt rdacontent n rdamedia nc rdacarrier Schriftenreihe zum internationalen Steuerrecht 61 Literaturangaben OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd rswk-swf Internationales Einkommensteuerrecht (DE-588)4279906-5 gnd rswk-swf Lohnsteuerrecht (DE-588)4114440-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Lohnsteuerrecht (DE-588)4114440-5 s Internationales Einkommensteuerrecht (DE-588)4279906-5 s OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 u DE-604 Hohenwarter, Daniela edt Schriftenreihe zum internationalen Steuerrecht 61 (DE-604)BV010669771 61 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018694409&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxation of employment income in international tax law Schriftenreihe zum internationalen Steuerrecht OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Internationales Einkommensteuerrecht (DE-588)4279906-5 gnd Lohnsteuerrecht (DE-588)4114440-5 gnd |
| subject_GND | (DE-588)4358384-2 (DE-588)4279906-5 (DE-588)4114440-5 (DE-588)4143413-4 |
| title | Taxation of employment income in international tax law |
| title_auth | Taxation of employment income in international tax law |
| title_exact_search | Taxation of employment income in international tax law |
| title_full | Taxation of employment income in international tax law ed. by Daniela Hohenwarter ... |
| title_fullStr | Taxation of employment income in international tax law ed. by Daniela Hohenwarter ... |
| title_full_unstemmed | Taxation of employment income in international tax law ed. by Daniela Hohenwarter ... |
| title_short | Taxation of employment income in international tax law |
| title_sort | taxation of employment income in international tax law |
| topic | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Internationales Einkommensteuerrecht (DE-588)4279906-5 gnd Lohnsteuerrecht (DE-588)4114440-5 gnd |
| topic_facet | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung Internationales Einkommensteuerrecht Lohnsteuerrecht Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018694409&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
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