The Resource Income taxation of expatriate employees and their corporate employers

Income taxation of expatriate employees and their corporate employers

Label
Income taxation of expatriate employees and their corporate employers
Title
Income taxation of expatriate employees and their corporate employers
Creator
Subject
Summary
Facts: Selco, a multinational corporation in country F sells products to retailers in host country H. Sales are negotiated both through employees of Selco who are not citizens of H and also through independent brokers who are citizens and residents of H. The Selco employees who sell Selco products in H conduct their activities through an office in H, but their salary and expenses are paid or reimbursed directly by Selco. Question: What are the factors that determine 1) the employees' income tax liability in host country H, and 2) Selco's withholding tax liability in host country H
Citation source
In: Tax Management international forum. - London. - Vol. 1 (1980),
http://library.link/vocab/creatorName
Liebman, H.M.
Language note
English
http://library.link/vocab/subjectName
  • expatriate
  • residence
  • fringe benefits
  • pension
Label
Income taxation of expatriate employees and their corporate employers
Instantiates
Publication
Label
Income taxation of expatriate employees and their corporate employers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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