Nichtrückkehrtage: Grenzgängereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010

Alexander Rust

Nichtrückkehrtage: Grenzgängereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010

Translated title of the contribution: Comment on a Judgment of the German Bundesfinanzhof of 1 June 2022 concerning the Frontier Worker Clause in the DTC Germany-Switzerland

Alexander Rust

Publication: Scientific journal › Journal article › peer-review

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Translated title of the contribution	Comment on a Judgment of the German Bundesfinanzhof of 1 June 2022 concerning the Frontier Worker Clause in the DTC Germany-Switzerland
Original language	German
Pages (from-to)	166-168
Journal	Internationale Steuer-Rundschau (ISR)
Volume	12
Issue number	6
Publication status	Published - 10 Jun 2023

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@article{40192a2e25254b2a820615460154242b,

title = "Nichtr{\"u}ckkehrtage: Grenzg{\"a}ngereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010",

author = "Alexander Rust",

year = "2023",

month = jun,

day = "10",

language = "Deutsch",

volume = "12",

pages = "166--168",

journal = "Internationale Steuer-Rundschau (ISR)",

issn = "2194-539X",

number = "6",

}