FAQ
Jagiellonian University logo

Barriers to free movement due to mismatches of cross border tax and social security instruments

Data publikacji: 13.11.2018

Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy), Volume 25 (2018), Tom 25 Zeszyt 4, s. 307 - 322

https://doi.org/10.4467/25444654SPP.18.019.8947

Autorzy

Frans Pennings
Guest professor at Gothenburg University, Sweden
Utrecht University, UiL-OTS, The Netherlands
https://orcid.org/0000-0001-8488-228X Orcid
Wszystkie publikacje autora →

Tytuły

Barriers to free movement due to mismatches of cross border tax and social security instruments

Abstrakt

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

Bibliografia

FreSsco Report – Spiegel B., Daxkobler K., Strban G., van der Mei A.P. (eds.) (FreSsco network), Analytical Report 2014: The Relationship between Social Security Coordination and Taxation Law, European Commission, Brussels 2015.

Peeters B, Verschueren H., The impact of European Union law on the interaction of member states’ sovereign powers in the policy fields of social protection and personal income tax, EC Tax Review 2017, 25 (5/6).

Pennings F., Co-ordination of social security on the basis of the State-of-employment principle: Time for an alternative?,Common Market Law Review 2005, 42 (1), p. 67–89.

Pennings F., Weerepas M., Towards a convergence of coordination in social security and tax law?,EC Tax Review2006, 4.

Pennings F., European Social Security Law, Intersentia, Antwerp 2015.

Spiegel B., Daxkobler K., Strban G., van der Mei A.P. (eds.) (FreSsco network), Analytical Report 2014: The Relationship between Social Security Coordination and Taxation Law, European Commission, Brussels 2015 (FreSsco Report).

Verschueren H., The renewed EU social security coordination in Regulation No. 883/2004 and its link with bilateral tax agreements, EC Tax Review 2012, 21 (2).

Informacje

Informacje: Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy), Volume 25 (2018), Tom 25 Zeszyt 4, s. 307 - 322

Typ artykułu: Oryginalny artykuł naukowy

Tytuły:

Polski:

Barriers to free movement due to mismatches of cross border tax and social security instruments

Angielski:

Barriers to free movement due to mismatches of cross border tax and social security instruments

Autorzy

https://orcid.org/0000-0001-8488-228X

Frans Pennings
Guest professor at Gothenburg University, Sweden
Utrecht University, UiL-OTS, The Netherlands
https://orcid.org/0000-0001-8488-228X Orcid
Wszystkie publikacje autora →

Guest professor at Gothenburg University, Sweden

Utrecht University, UiL-OTS, The Netherlands

Publikacja: 13.11.2018

Status artykułu: Otwarte __T_UNLOCK

Licencja: CC BY-NC-ND  ikona licencji

Udział procentowy autorów:

Frans Pennings (Autor) - 100%

Korekty artykułu:

-

Języki publikacji:

Angielski