Arbeitgebereigenschaft und Betriebsstättenrisiko bei der Arbeitnehmerüberlassung

Translated title of the contribution: Who is the employer and the risk of a permanent establishment in case of hiring-out of labour

Kasper Dziurdz

Research output: Contribution to journal › Article › Academic

Translated title of the contributionWho is the employer and the risk of a permanent establishment in case of hiring-out of labour
Original languageGerman
Pages (from-to)121-128
JournalÖsterreichische Steuerzeitung
Issue number5
Publication statusPublished - 2014
Externally publishedYes

JEL classifications

  • k34 - Tax Law

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