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The Resource Double taxation conventions and social security conventions

Double taxation conventions and social security conventions

Label
Double taxation conventions and social security conventions
Title
Double taxation conventions and social security conventions
Contributor
Subject
Language
eng
Summary
As social security systems can be based on contributions as well as on taxes, it is of international interest to investigate the relation between double tax conventions and social security conventions. This book points out similarities as well as differences between these two types of conventions. 18 National Reports from nearly all EU countries as well as Israel, New Zealand, Russia and the USA on this topic are compiled and published in this volume. The National Reports partly focus on the comparison of certain types of provisions contained in such conventions, for example anti-discrimination clauses or the provisions concerning migrant workers. Moreover, multilateral conventions as well as EC law and the jurisdiction of the ECJ are the basis of this book. Additionaly, experts in this field have volunteered contributions dealing with specific problems of tax treaties and social security conventions
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
German
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Schriftenreihe zum Internationalen Steuerrecht
  • Series on International Tax Law
Series volume
  • Band 43
  • Vol. 43
http://library.link/vocab/subjectName
  • cross-border worker
  • dispute resolution
  • non-discrimination clause
  • tax treaty
  • social security agreement
  • individual income tax
  • pension
  • equal treatment
  • MFN
  • treaty override
  • human rights
Label
Double taxation conventions and social security conventions
Instantiates
Publication
Contents
  • The international tax regime and social security
  • Brauner, Y.
  • ; p. 17-26
  • Linking European tax treaties with social security rules
  • Pistone, P.
  • ; p. 27-35
  • Income tax payments and social security contributions from a Community law point of view : how the European Court of Justice could streamline its approach in the interest of the internal market
  • van Thiel, S.
  • ; p. 37-114
  • Double tax agreements and double social secutiry agreements : a British perspective
  • Williams, D.
  • ; p. 115-134S
Extent
776 p.
Isbn
9783707308792
Label
Double taxation conventions and social security conventions
Publication
Contents
  • The international tax regime and social security
  • Brauner, Y.
  • ; p. 17-26
  • Linking European tax treaties with social security rules
  • Pistone, P.
  • ; p. 27-35
  • Income tax payments and social security contributions from a Community law point of view : how the European Court of Justice could streamline its approach in the interest of the internal market
  • van Thiel, S.
  • ; p. 37-114
  • Double tax agreements and double social secutiry agreements : a British perspective
  • Williams, D.
  • ; p. 115-134S
Extent
776 p.
Isbn
9783707308792

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