The Resource International hiring-out of labour : field experience in the Netherlands

International hiring-out of labour : field experience in the Netherlands

Label
International hiring-out of labour : field experience in the Netherlands
Title
International hiring-out of labour : field experience in the Netherlands
Creator
Subject
Language
eng
Summary
Since 1997 the Dutch Tax Administration improved the compiance of non-resident labour agenies and contractors with Dutch tax law and social security law (payment of contributions) by installing a specialized unit coordinating information and investigations. This article reports on certain experiences of this unit and evaluates the Commentary to the OECD Model which deals with the international hiring-out of labour
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 53 (1999),
http://library.link/vocab/creatorName
Kock, J.P.E. de
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • dependent personal services
  • 183 days rule
Label
International hiring-out of labour : field experience in the Netherlands
Instantiates
Publication
Label
International hiring-out of labour : field experience in the Netherlands
Publication

Library Locations

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