BARRIERS TO FREE MOVEMENT DUE TO MISMATCHES OF CROSS BORDER TAX AND SOCIAL SECURITY INSTRUMENTS
BARRIERS TO FREE MOVEMENT DUE TO MISMATCHES OF CROSS BORDER TAX AND SOCIAL SECURITY INSTRUMENTS
Author(s): Frans PenningsSubject(s): Labor relations, Fiscal Politics / Budgeting, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: coordination; mobile worker; social security, tax; EU law;
Summary/Abstract: The rules for coordinating tax and social security have important differences, and this may be disadvantageous for mobile workers, in particular for posted workers. In this article the differences are analysed and the effects of the rules are shown. The article concludes by giving some suggestions for solving the problems
Journal: Studia z Zakresu Prawa Pracy i Polityki Społecznej
- Issue Year: 25/2018
- Issue No: 4
- Page Range: 307-322
- Page Count: 16
- Language: English