Work

Subject-to-tax-Klausel: Steuerpflicht luxemburgischer Überstundenvergütungen in Deutschland aufgrund abkommensrechtlicher Rückfallklausel

Year: 2026

Type: article

Source: Internationale SteuerRundschau

DOI: 10.9785/isr-2026-150407

Author: Gary Rüsch

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7147194211

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