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DBA-Anwendungsprobleme bei Homeoffice-Tätigkeiten in Deutschland, Liechtenstein, Österreich und der Schweiz

Translated title of the contribution: Problems of Tax Treaty Practice regarding Home Office Activities in Germany, Liechtenstein, Austria and Switzerland
  • Denise Schmaranzer
  • , Valentina Freudenberger
  • , Philipp Walter Scharizer
  • , Franz Wallig

Research output: Contribution to journal › Article

Translated title of the contributionProblems of Tax Treaty Practice regarding Home Office Activities in Germany, Liechtenstein, Austria and Switzerland
Original languageGerman (Austria)
Pages (from-to)246-256
Number of pages11
JournalSWI - Steuer und Wirtschaft International
Issue number5
Publication statusPublished - Apr 2023

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities
  2. SDG 17 - Partnerships for the Goals
    SDG 17 Partnerships for the Goals

Fields of science

  • 502038 Taxation
  • 505 Law
  • 505003 European law
  • 505004 Financial law
  • 505022 Tax law
  • 505026 Constitutional law
  • 505029 International law
  • 502010 Public finance

JKU Focus areas

  • Digital Transformation
  • Sustainable Development: Responsible Technologies and Management

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