Austria: The Meaning of the Term “Employer” under Article 15(2)

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2014
Editors	Eric C.C.M. Kemmeren, Daniël S. Smit, Peter Essers, Michael Lang, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Alexander Rust
Publisher	IBFD
Pages	221-238
Publication status	Published - 2015
Externally published	Yes

JEL classifications

• k34 - Tax Law

Activities

• 1 Talk or presentation - at conference

Activities per year

• Austria: The Meaning of the Term “Employer” under Article 15(2)

  Dziurdz, K. (Speaker)

  24 May 2014

  Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic

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Dziurdz, K. (2015). Austria: The Meaning of the Term “Employer” under Article 15(2). In E. C. C. M. Kemmeren, D. S. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, & A. Rust (Eds.), Tax Treaty Case Law around the Globe 2014 (pp. 221-238). IBFD.

Dziurdz, Kasper. / Austria: The Meaning of the Term “Employer” under Article 15(2). Tax Treaty Case Law around the Globe 2014. editor / Eric C.C.M. Kemmeren ; Daniël S. Smit ; Peter Essers ; Michael Lang ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck ; Alexander Rust . IBFD, 2015. pp. 221-238

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title = "Austria: The Meaning of the Term “Employer” under Article 15(2)",

author = "Kasper Dziurdz",

year = "2015",

language = "English",

pages = "221--238",

editor = "Kemmeren, {Eric C.C.M.} and Smit, {Dani{\"e}l S.} and Peter Essers and Michael Lang and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Staringer, {Claus } and Storck, {Alfred } and {Rust }, {Alexander }",

booktitle = "Tax Treaty Case Law around the Globe 2014",

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Dziurdz, K 2015, Austria: The Meaning of the Term “Employer” under Article 15(2). in ECCM Kemmeren, DS Smit, P Essers, M Lang, J Owens, P Pistone, J Schuch, C Staringer, A Storck & A Rust (eds), Tax Treaty Case Law around the Globe 2014. IBFD, pp. 221-238.

Austria: The Meaning of the Term “Employer” under Article 15(2). / Dziurdz, Kasper.
Tax Treaty Case Law around the Globe 2014. ed. / Eric C.C.M. Kemmeren; Daniël S. Smit; Peter Essers; Michael Lang; Jeffrey Owens; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck; Alexander Rust . IBFD, 2015. p. 221-238.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Austria: The Meaning of the Term “Employer” under Article 15(2)

AU - Dziurdz, Kasper

PY - 2015

Y1 - 2015

M3 - Chapter

SP - 221

EP - 238

BT - Tax Treaty Case Law around the Globe 2014

A2 - Kemmeren, Eric C.C.M.

A2 - Smit, Daniël S.

A2 - Essers, Peter

A2 - Lang, Michael

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

A2 - Rust , Alexander

PB - IBFD

ER -

Dziurdz K. Austria: The Meaning of the Term “Employer” under Article 15(2). In Kemmeren ECCM, Smit DS, Essers P, Lang M, Owens J, Pistone P, Schuch J, Staringer C, Storck A, Rust A, editors, Tax Treaty Case Law around the Globe 2014. IBFD. 2015. p. 221-238