Tipp Ein Doppelbesteuerungsabkommen (DBA) regelt, welcher der beiden Staaten sein innerstaatliches Steuerrecht anwenden darf, also letzten Endes besteuern darf und welcher Staat ganz oder teilweise auf seine Besteuerung verzichten muss.
Ziel ist jedenfalls eine effektive Einmalbesteuerung. Voraussetzung dafür, dass sich die Unternehmerin/der Unternehmer auf ein berufen kann, ist, dass sie/er in Österreich ansässig ist, was sie/er gegenüber dem anderen Staat durch Vorlage der österreichischen Ansässigkeitsbestätigung belegen kann.
In unserem Siemes Onlineshop können Sie 24 Stunden, an sieben Tagen in der Woche Schuhe kaufen!
Kein Ladenschlussgesetz, keine Warteschlangen – einfach gemütliches Stöbern im übersichtlichen Onlineshop.
Gründet die Unternehmerin/der Unternehmer für seine Aktivität im anderen Staat eine eigene Gesellschaft, dann werden die Einkünfte (Gewinne, Verluste) dieser Gesellschaft ausschließlich im anderen Staat steuerlich erfasst.
A : B : C : D : E : F : G : H : I : J : K : L : M : N : O : P : Q : R : S : T : U : V : W : XYZ A AQAL / a rolled band of decorative material used to secure the traditional Arab head-dress ABE LINCOLN HAT / tall stovepipe top hat ANGORA / the hair of the Angora goat used in making mohair / the hair of the Angora rabbit makes a soft knitting wool for Angora caps and hats AMMANA / spiraled turban worn by Muslims ASCOT / a British cap originally designed for wearing in the Royal Enclosure at Ascot, near Windsor in Berkshire / a variation of the original design is still quite popular today ABACCA / fibers from the Philippine banana plants are stripped and spun into fine threads used in making finely woven Sinimay cloth / the fabric can be dyed in beautiful soft 100% natural colors and it remains environmentally friendly ALPINE HAT / a traditional German hat from Bavaria modeled after the ones worn by the people in the Swiss Alps / the hats can be worn with or without the boar’s head brush on the side of the hat Back to Top B BALACLAVA / a form of ski mask covering the whole head, exposing only the face, and often only the eyes / the name BALACLAVA comes from the town of the same name in Crimea / During the Crimean war, knitted BALACLAVAS were sent over to the British troops to help protect them from the bitter cold BUTCH CASSIDY / a derby worn and made famous by the legendary outlaw BUTCH CASSIDY BOSS OF THE PLAINS / the name refers to one of the earliest Stetson hat styles which was actually an uncreased hat BRAND NAME HAT / a name that is so recognizable that the mere mention of the name conjures up a particular hat style / i.e. ” This means, "Do you have a small fedora type hat?
PUGAREE BAND / a popular wide hat band usually with 3 pleats worn on golf style hats PLANTER’S HAT / this style hat is a throwback to the sugar plantations / however, today the term usually refers to a gambler style crown and a wide brim PURITAN HAT / tall flat-crowned hat with a wide flat brim, wide band and big silver buckle on the hat band / also called a CAVALIER HAT POUNCING / a term used to describe the finishing of a felt hat with fine emery paper to impart a particular surface texture to the felt / a process usually tackled by a Master Hatter Back to Top Q QUAKER HAT / rounded blocked low crown hat with a 4-inch upturned brim QUIGLEY / a fur felt hat made popular by the movie "Quigley Down Under” / the hat has a tall sloped crown and a wide brim/ although it can be made in any color, the authentic color is bone Back to Top R REX WALKER / a trilby worn so often by the actor that his name was lent to the style and it took on a distinct look of it’s own / a small fedora of the cut-and-sewn variety in wool herringbone and tweed fabrics / considered a traditional style today RAFFIA / natural straw grown in Madagascar and used for many purposes including making hats RAMIE / a Chinese and East Indian plant of the nettle family, Bhmeria Nivea, more commonly called grass-cloth; the fine fiber of this plant is used in weaving lightweight fabric for hats RAYON / fiber from woody plants used in making hats ROBIN HOOD HAT / a conical hat turned up in back and down to a point in front and trimmed with a long quill ROUGH RIDER HAT / a model 1889 campaign hat in medium brown ROSETTE / a decoration consisting of strips of ribbon, leather, etc designed in a concentric circle to resemble a rose Back to Top S STINGY BRIM / a very small brim, usually 3/4 inch to 1 3/4 inch typically worn on fedoras STINGY BRIM HAT / a fedora with a stingy brim SPANISH SOMBRERO /a very large hat in a distinctive style worn as a work hat on Spanish ranches to protect the head and shoulders from sun; the hat was very lightweight and comfortable STAMPEDE STRAP / a cowboy term that refers to the chin cord worn on a western hat SNOWY RIVER HAT / fur felt hat in an outback style with a low crown and 3-3 1/2 inch brim; the hat gained fame and popularity after it was worn by the hero in the movie, "The Man from Snowy River” SAILOR HAT / boater, skimmer SILK HAT / top hat with a long-hair finish SKULL CAP / close-fitting cap of soft material SLOUCH HAT / cavalry type hat with one side of the brim bent downward / also called a Garbo Hat after the actress Greta Garbo SELF BAND / a hat band made out of the same material as the hat SISAL / the fiber of the agave and fourcroya plant used in hat making SNAP BRIM / a brim that has been flanged to allow the wearer to wear it up all-around or partially up and partially down / there is a "snap” in the brim SOMBRERO / a very large Mexican or Spanish hat that can be made of felt or straw; the crown can be as tall as 7-8 inches and the brim can be as wide as 10 inches / an icon of the Hispanic culture STOVEPIPE HAT / a 19th century top hat style popularized by Abe Lincoln SNOOD / an ornamental hair net supporting the back of a woman’s hair SUEDE FELT / a fur hood finished with a suede-like nap SMOKING HAT / a man’s pill box shape hat worn during the 1800’s to keep the hair from smelling like smoke ST CATHARINE OF ALEXANDRIA / the Patron Saint of Milliners in France, celebrated November 2nd ST CLEMENT I / the Patron Saint of Hatters in England, celebrated November 23rd / by tradition, St Clement I is credited as being the discoverer of felt SUGARLOAF HAT / a tall hat with a curved crown in the shape of a loaf SWATCH / a sample piece of felt; a collection of samples bound together SIMON & SIMON HAT / a small outback hat in fur felt made famous by Gerald Mc Raney as the character Rick Simon in the TV series "Simon-and-Simon” which aired in the early 1980’s STETSON / a word that will forever stand alone as another meaning for cowboy hat / John Batterson Stetson (1830-1906), son of a Master Hatter and knowledgeable in the trade designed a large broad-brimmed hat and began manufacturing them in 1865.
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