The Resource Displaced employees and COVID-19 : the new tax obligations

Displaced employees and COVID-19 : the new tax obligations

Label
Displaced employees and COVID-19 : the new tax obligations
Title
Displaced employees and COVID-19 : the new tax obligations
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors examine the effects on tax residency from quarantine and other restrictions imposed by the COVID-19 pandemic
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 13 ; p. 1757-1770
http://library.link/vocab/creatorName
  • Silver, M
  • Kadet, J.M
  • Hellerstein, W
  • Pomp, R.D
  • Bal, A.M
  • Khanna, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • COVID-19 pandemic
  • residence
  • centre of vital interests
  • employment income
  • income tax
  • MNE
  • state tax
  • nexus
  • payroll tax
  • withholding tax
  • corporate income tax
  • sales tax
  • use tax
  • PE
  • place of effective management
  • transfer pricing
Label
Displaced employees and COVID-19 : the new tax obligations
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.99/13_1757-1770.pdf
Publication
Note
20201020

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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