lecturer at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU), former Member of the International Tax Law Unit in the Austrian Federal Ministry of Finance and currently working with LeitnerLeitner.
In a globalized world the taxation of employees who spread their activity - and thus their income - across several countries is of particular importance. However, practical experience shows that the taxation of such "migrant birds" is subject to various difficulties. Issues are caused on ...