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183-Tage-Regel: VwGH legt Arbeitgeberbegriff abkommensautonom aus

Translated title of the contribution: 183-day rule: the Austrian Supreme Administrative Court interprets the term employer autonomously

Research output: Contribution to journal › Article › Academic

Translated title of the contribution183-day rule: the Austrian Supreme Administrative Court interprets the term employer autonomously
Original languageGerman
Pages (from-to)939-945
JournalInternationales Steuerrecht
Issue number24
Publication statusPublished - 2013
Externally publishedYes

JEL classifications

  • k34 - Tax Law

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