Whenever employees are engaged or committed for work abroad, the question arises whether the country where the performance of such work takes place has a right to levy tax on the remunerations paid to the employee. To answer this question, that is which country has the right to levy tax on such remunerations, it is essential to know how the term “employer” is interpreted in the light of art. 15 para. 2 lit. b OECD Model Agreement (OECD MA). In its decision of January 22^nd, 2009, RV/3057-W/08, the Independent Finance Board (UFS) has construed the term “employer” in accordance with the original domestic, that is Austrian, law. In the following treatise Elmar Giesinger exposes that the term “employer in the sense of art. 15 para. 2 lit. b of the OECD MA” is, in fact, to be construed autonomously under the terms of the Agreement itself.