Die steuerlichen Folgen von Arbeitnehmerentsendungen

Modern business life is characterised by internationalisation and globalisation. More and more companies operate across national borders and send employees abroad to perform their tasks. This affects various areas of law, with tax aspects being among the first issues that employers and employees are confronted with. This paper deals with the tax consequences of employee assignments under Austrian as well as international tax law. First, the relevant norms of national tax law are explained and then, in the core of the thesis, employee secondments in international tax law are presented. This is followed by a chapter on the tax treatment of special features such as pensions and stock options. Afterwards, the thesis describes the methods of avoiding double taxation and concludes with a description of the various taxation methods.