Taxation of workers in Europe: 2008 EATLP Congress, Cambridge 10 - 12 July 2008
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2010
|
| Schriftenreihe: | EATLP international tax series
6 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 328 S. |
| ISBN: | 9789081647519 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text |
Table
of
contents
Summary
Preface
5
List of authors
7
Parti
General report on the taxation of workers in Europe
Sandra Eden and Carlos Palao Taboado
25
1.1.
Introduction
2 5
1.2.
Basic framework
25
1.3.
Definition of employment income
26
1.4.
Attribution of employment income
28
1.5.
Timing aspects
28
1.6.
Tax base
29
1.7.
Deduction of tax at source
34
1.8.
International aspects
35
1.9.
Anti-avoidance
36
Part
2
Taxing benefits in kind
-
theory and practice
Sandra Eden
39
2.1.
Introduction
39
2.2.
Why is the use of fringe benefits so prevalent?
3 9
2.3.
What are the issues with a tax system which under-taxes benefits in kind?
41
2.4.
Why should a tax system subsidize benefits provided through the
employment relationship?
44
9
EAILP
Cambridge
2008
Congress
2.5.
How should benefits be valued for tax purposes?
46
2.6.
In the real world
48
2.7.
Concluding remarks
49
Part3
Double tax conventions on taxation of workers
-
Selected and recent
issues of international taxation of employees (tax treaty law)
Rainer Prokisch 51
3.1.
Introduction
51
3.2.
General issues concerning the scope of Article
15:
the source rule
51
3.3.
Personal scope of Article
15 OECD
Model
56
3.4.
Scope of Article
15 OECD
Model: setting the boundaries
59
3.5.
The term "Salaries, wages and similar remuneration derived in respect
of an employment"
60
3.6.
The 183-day clause
61
3.7.
Hiring-out of labour and the interpretation of the term "employer"
64
3.8.
Enterprise operating a ship in international traffic
68
Part
4
Taxation of cross-border workers and EC tax law
Hanna Litwinczuk
71
4.1.
Introduction
71
4.2.
The European Economic Area Agreement (Member States of the
EU
and Iceland, Liechtenstein and Norway)
71
4.3.
The Agreement on Free Movement of Persons with Switzerland
72
4.4.
Agreements with third states (Association Agreements, Partnership
and Cooperation Agreements)
72
4.5.
The ECJ jurisprudence regarding free movement of workers
-
general principles
73
4.6.
The ECJ case law on taxation of cross-border workers
76
10
Table of
contents
Part
5
National reports on taxation
of workers
95
5.1.
Austria
Julia Hutter and Josef Schuch
95
5.2.
Belgium
Luc De Broe and
Niels Bammens 109
5.3.
Denmark
Aage Michelsen
141
5.4.
Finland
Raimo
Immonen
155
5.5.
Germany Joerg Manfred Moessner
161
5.6.
Greece Theodore Fortsakis and Andreas Tsourouflis
169
5.7.
Luxembourg Jean-Pierre Winandy
177
5.8.
Netherlands
Rainer
Prokisch
185
5.9.
Norway
Ole
Gjems-Onstad
193
5.10.
Poland
Hanna
Litwinczuk
197
5.11.
Spain Carlos PalaoTaboada
203
5.12.
Sweden Maria Hilling
211
5.13
Switzerland
Xavier
Oberson and Jessica
Salom
219
5.14.
United Kingdom Sandra Eden
227
Part
6
General report on taxation of deferred compensation
Joerg Manfred Moessner
237
6.1.
Introduction
237
6.2.
Types of deferred compensation
238
6.3. Tax problems
of deferred compensation
239
6.4.
International tax problems
243
Part
7
National reports on deferred compensation
247
7.1.
Denmark Aage Michelsen
247
EATLP
Cambridge
2008
Congress
7.2.
Finland
Raimo
Immonen
255
7.3.
Germany
Rosemarie Portner 259
7.4.
Greece Theodore Fortsakis and Andreas Tsourouflis
271
7.5.
Norway
Ole Gjems-Onstad
279
7.6.
Sweden Maria Hilling
281
7.7.
Switzerland
Xavier Oberson
and Jessica
Salom
287
7.8.
United Kingdom Sandra Eden
291
Part
8
Withholding taxes
Frederik Zimmer
and Richard Lyal
303
8.1.
Report by
Frederik Zimmer 303
8.2.
Comments by Richard Lyal
313
The Manfred Moessner Lecture
2008
JohnTiley
317
12 |
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| genre_facet | Konferenzschrift 2008 Cambridge |
| id | DE-604.BV036955797 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:33:17Z |
| institution | BVB |
| isbn | 9789081647519 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020870772 |
| oclc_num | 706926635 |
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| physical | 328 S. |
| publishDate | 2010 |
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| series | EATLP international tax series |
| series2 | EATLP international tax series |
| spelling | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 Joerg Manfred Moessner (ed.). General reporters: Sandra Eden ... Amsterdam IBFD 2010 328 S. txt rdacontent n rdamedia nc rdacarrier EATLP international tax series 6 Europäische Union (DE-588)5098525-5 gnd rswk-swf Arbeiter (DE-588)4112560-5 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 2008 Cambridge gnd-content Europäische Union (DE-588)5098525-5 b Arbeiter (DE-588)4112560-5 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Mössner, Jörg Manfred 1941- Sonstige (DE-588)170611639 oth Eden, Sandra Sonstige (DE-588)171507800 oth EATLP international tax series 6 (DE-604)BV021659033 6 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020870772&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 EATLP international tax series Europäische Union (DE-588)5098525-5 gnd Arbeiter (DE-588)4112560-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4112560-5 (DE-588)4027451-2 (DE-588)1071861417 |
| title | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 |
| title_auth | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 |
| title_exact_search | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 |
| title_full | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 Joerg Manfred Moessner (ed.). General reporters: Sandra Eden ... |
| title_fullStr | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 Joerg Manfred Moessner (ed.). General reporters: Sandra Eden ... |
| title_full_unstemmed | Taxation of workers in Europe 2008 EATLP Congress, Cambridge 10 - 12 July 2008 Joerg Manfred Moessner (ed.). General reporters: Sandra Eden ... |
| title_short | Taxation of workers in Europe |
| title_sort | taxation of workers in europe 2008 eatlp congress cambridge 10 12 july 2008 |
| title_sub | 2008 EATLP Congress, Cambridge 10 - 12 July 2008 |
| topic | Europäische Union (DE-588)5098525-5 gnd Arbeiter (DE-588)4112560-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Europäische Union Arbeiter Internationales Steuerrecht Konferenzschrift 2008 Cambridge |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020870772&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021659033 |
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