The Resource Revising the fiscal and social security landscape of international teleworkers in the digital age
Revising the fiscal and social security landscape of international teleworkers in the digital age
Resource Information
The item Revising the fiscal and social security landscape of international teleworkers in the digital age 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 Revising the fiscal and social security landscape of international teleworkers in the digital age 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 discusses whether and how policymakers should consider adapting tax and social security rules and principles for e-working to new working practices created by digital developments in a globalized economy. The special focus lies on the problems with regard to (1) the place of exercise of employment of international e-workers for the allocation of taxing rights for employment income, (2) the creation of a permanent establishment for the employer by working from home (i.e. home office) or contract conclusion in the homes of employees/agents, (3) the loss of personal and family tax benefits, and (4) the affiliated (dis)coordination between the tax allocation rules (double tax treaties) and the social security law rules (Regulation (EC) No 883/2004)
- Language
- eng
- Label
- Revising the fiscal and social security landscape of international teleworkers in the digital age
- Title
- Revising the fiscal and social security landscape of international teleworkers in the digital age
- Language
- eng
- Summary
- This article discusses whether and how policymakers should consider adapting tax and social security rules and principles for e-working to new working practices created by digital developments in a globalized economy. The special focus lies on the problems with regard to (1) the place of exercise of employment of international e-workers for the allocation of taxing rights for employment income, (2) the creation of a permanent establishment for the employer by working from home (i.e. home office) or contract conclusion in the homes of employees/agents, (3) the loss of personal and family tax benefits, and (4) the affiliated (dis)coordination between the tax allocation rules (double tax treaties) and the social security law rules (Regulation (EC) No 883/2004)
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 2 ; p. 120-143
- http://library.link/vocab/creatorName
- Niesten, H.M.L
- Geographic coverage
-
- International
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- social security
- allocation of taxing rights
- employment income
- COVID-19 pandemic
- individual income tax
- home office
- Label
- Revising the fiscal and social security landscape of international teleworkers in the digital age
- Label
- Revising the fiscal and social security landscape of international teleworkers in the digital age
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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/Revising-the-fiscal-and-social-security-landscape/qJPEe1o-H7I/" 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/Revising-the-fiscal-and-social-security-landscape/qJPEe1o-H7I/">Revising the fiscal and social security landscape of international teleworkers in the digital age</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/Revising-the-fiscal-and-social-security-landscape/qJPEe1o-H7I/" 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/Revising-the-fiscal-and-social-security-landscape/qJPEe1o-H7I/">Revising the fiscal and social security landscape of international teleworkers in the digital age</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>
