Betriebsstätte als „wirtschaftlicher Arbeitgeber“ oder worin liegt der Sinn und Zweck der 183-Tage-Regel?

Translated title of the contribution: Permanent establishment as „economic employer“ or what is the object and purpose of the 183-day rule?

Research output: Contribution to journalArticleAcademic

Translated title of the contributionPermanent establishment as „economic employer“ or what is the object and purpose of the 183-day rule?
Original languageGerman
Pages (from-to)876-883
JournalInternationales Steuerrecht
Issue number23
Publication statusPublished - 2014
Externally publishedYes

JEL classifications

  • k34 - Tax Law

Cite this