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

Ernst&Young

No 46, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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

Keywords: European Union; taxation; labour mobilities; tax evasion (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 81 pages
Date: 2014-04
New Economics Papers: this item is included in nep-pbe
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... ility_of_workers.pdf final version, 2014 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/mobility_of_workers.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/resources/documents/common/publications/studies/mobility_of_workers.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/resources/documents/common/publications/studies/mobility_of_workers.pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0046

Access Statistics for this paper

More papers in Taxation Studies from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().