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Tax Treaty Case Law around the Globe 2012

1. Aufl. 2013

ISBN: 978-3-7073-2291-0

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Tax Treaty Case Law around the Globe 2012 (1. Auflage)

Czech Republic: Service Permanent Establishment

6.1. Introduction

Case 9 Afs 66/2010-189 deals with procedural issues arising from the Czech Act on Tax Administration, and is also one of the few Czech court decisions on international taxation. In addition to a number of procedural issues which the decision addresses, it also considers the issue of the interpretation of article 5 under so-called “old” income tax treaties concluded by the Czech Republic, which, unlike the “new” Czech income tax treaties, do not include a separate provision regarding service permanent establishments.

6.2. Facts of the case

A company, DAS etwas ANDERE Das Beste Privat s.r.o., served as an intermediary between nurses and au pairs for foreign families from Austria and Germany. The taxpayer in this case concluded with interested parties a “contract regarding mutual agreement”, under which the fee intermediation fee for a nurse for a one-year period was EUR 1,100. In case of an au pair, the intermediation fee was EUR 300. The taxpayer served as an intermediary for nurses and au pairs mainly from the Czech Republic and Slovakia and who sought to work for foreign families. With individual persons interested in t...

Tax Treaty Case Law around the Globe 2012

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