SAP ABAP Data Element PB03_DBABM (Exemption/Imputation Method for Double Taxation Convention)

Hierarchy

☛ SAP_HRCAT (Software Component) Sub component SAP_HRCAT of SAP_HR
   ⤷ PA-PA-AT (Application Component) Austria
     ⤷ PB03 (Package) HR Master Data: Austria

Basic Data

Data Element	PB03_DBABM
Short Description	Exemption/Imputation Method for Double Taxation Convention

Data Type

Category of Dictionary Type	D	Domain
Type of Object Referenced		No Information
Domain / Name of Reference Type	PB03_DBABM
Data Type	CHAR	Character String
Length	1
Decimal Places	0
Output Length	1
Value Table

Further Characteristics

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Parameter ID
Default Component name
Change document	☐
No Input History	☐
Basic direction is set to LTR	☐
No BIDI Filtering	☐

Field Label

	Length	Field Label
Short	10	Exmp.Meth.
Medium	16	Exem. Meth.(DTC)
Long	23	Exemption Method (DTC)
Heading	2	EM

Documentation

Definition

Use

Specifies which type of double taxation convention (DTC) exists.

• Exemption method: An employee abroad pays the taxes due in that country and is exempt from paying tax in Austria.
• Imputation method: The employee is liable to pay tax in Austria, but the taxes paid abroad are offset against the taxes to be paid in Austria (similar to a tax prepayment).

This field is only visible if taxation involves two countries - for example, when an employee works abroad or is exempt from tax for construction projects abroad. Select the right method according to the existing double taxation convention.

Income exempt from taxation due to a double taxation convention with exemption method is reported to ELDA with payslip type 8.

Dependencies

Example

History

Last changed by/on	SAP	20131127
SAP Release Created in