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Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance

Author

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  • Ernst&Young

Abstract

The study analyses the legislative background to cross-border employee mobility from a tax perspective, and looks at how existing bilateral tax agreements can be made more effective, and how certain specialised cases such as Frontier Workers and Aircrew are addressed in the appropriate legislation and bilateral agreements

Suggested Citation

  • Ernst&Young, 2014. "Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance," Taxation Studies 0046, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0046
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/mobility_of_workers.pdf
    File Function: final version, 2014
    Download Restriction: no
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    Cited by:

    1. Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.

    More about this item

    Keywords

    European Union; taxation; labour mobilities; tax evasion;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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