%0 Journal Article
%T Barriers to free movement due to mismatches of cross border tax and social security instruments
%A Pennings, Frans
%J Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy)
%V Volume 25 (2018)
%R 10.4467/25444654SPP.18.019.8947
%N Tom 25 Zeszyt 4
%P 307-322
%K koordynacja, pracownicy mobilni, zabezpieczenie społeczne, podatki, prawo Unii Europejskiej ; coordination, mobile worker, social security, tax, EU law
%@ 1429-9585
%D 2018
%U https://ejournals.eu/czasopismo/szppips/artykul/barriers-to-free-movement-due-to-mismatches-of-cross-border-tax-and-social-security-instruments
%X 
	The rules for coordinating tax and social security have important differences, and this may be disadvantageous for mobile workers, in particular for posted workers. In this article the differences are analysed and the effects of the rules are shown. The article concludes by giving some suggestions for solving the problems

	
		
			
				JEL: 
			
				K31
		
		
			
				ASJC:
			
				3309