TY - JOUR
TI - Barriers to free movement due to mismatches of cross border tax and social security instruments
AU - Pennings, Frans
TI - Barriers to free movement due to mismatches of cross border tax and social security instruments
AB - 
	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
		
	


VL - Volume 25 (2018)
IS - Tom 25 Zeszyt 4
PY - 2018
SN - 1429-9585
C1 - 2544-4654
SP - 307
EP - 322
DO - 10.4467/25444654SPP.18.019.8947
UR - https://ejournals.eu/czasopismo/szppips/artykul/barriers-to-free-movement-due-to-mismatches-of-cross-border-tax-and-social-security-instruments
KW - koordynacja
KW - pracownicy mobilni
KW - zabezpieczenie społeczne
KW - podatki
KW - prawo Unii Europejskiej ; coordination
KW - mobile worker
KW - social security
KW - tax
KW - EU law