The Resource Home and away
Home and away
Resource Information
The item Home and away represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Home and away represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article looks at the tax implications of working from home while abroad. The potential income tax and social security implications of employees working outside the UK may not have been considered. The presence of an employee may create a permanent establishment of the UK business in the host country. it is also important to consider non-UK resident employees who remained in the UK during the pandemic
- Language
- eng
- Label
- Home and away
- Title
- Home and away
- Language
- eng
- Summary
- This article looks at the tax implications of working from home while abroad. The potential income tax and social security implications of employees working outside the UK may not have been considered. The presence of an employee may create a permanent establishment of the UK business in the host country. it is also important to consider non-UK resident employees who remained in the UK during the pandemic
- Citation source
- In: Taxation. - Sutton. - Vol. 188 (2021), no. 4809 ; p. 19-22
- http://library.link/vocab/creatorName
-
- Bustin, N
- Milmine, G
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- COVID-19 pandemic
- working abroad
- home office
- individual income tax
- social security
- social security agreement
- PE
- non-resident
- Label
- Home and away
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Home-and-away/VRoB_BEocsI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Home-and-away/VRoB_BEocsI/">Home and away</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Home-and-away/VRoB_BEocsI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Home-and-away/VRoB_BEocsI/">Home and away</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
