Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.106 · sl/123.106 (S.L. 123.106)

S.L. 123.106 Art. 9in respect of part of the is engaged in provided that the purpose of 4 years; and duties for being present in exercising such

In KraftAmtlicher Text

With reference to Article 15: Notwithstanding the provisions of Article 15, remuneration derived an employment exercised in a Contracting State by a person forming ground staff of an enterprise of the other Contracting State that international traffic shall be taxable only in the last-mentioned State the person employed:

(i) is a national of the last-mentioned State; and

(ii) is present in the first-mentioned State solely for exercising such employment for a period not exceeding

(iii) was a resident of the last-mentioned State or was performing the said enterprise in a third State immediately before the first-mentioned State for the purpose of employment.