The Resource Issues related to cross-border short-term employment

Issues related to cross-border short-term employment

Label
Issues related to cross-border short-term employment
Title
Issues related to cross-border short-term employment
Creator
Subject
Language
eng
Summary
This article discusses some of the international taxation aspects of cross-border short-term employment. The main aim of the article is to analyse how such employment can trigger source taxation, and to provide an assessment on the related theoretical and practical issues. The article provides an overview of the current OECD framework and also discusses the OECD's proposed approach related to the PE-concept. The author analyses the criticism of the current OECD commentary, and provides its own view on matters related to the concepts of ' economic employer' and the risks related to PE exposure
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Baranyai, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • employment income
  • PE
  • working abroad
  • tax treaty
  • treaty interpretation
  • employer
  • secondment
Label
Issues related to cross-border short-term employment
Instantiates
Publication
Label
Issues related to cross-border short-term employment
Publication

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