Only actual working days to be included in 183-day test
The Supreme Tax Court held that only work actually performed abroad may be included when reviewing the 183-day period under the employment income regime of the German-French tax treaty. Interruptions caused by work-free time on sundays, weekends,and holidays would generally not be counted.
Kategorien: Supreme Tax Court cases
Schlagwörter: cross-border commuters, employment incom ...
