Schwartz, Christian
In-kind contributions taxation of international consortium workers / Schwartz, Christian .-- , 2021
Resumen.
In 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a new organizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs have been established in the EU Member States; the largest being the European Spallation Source (ESS). The financing of this ERIC is dependent on in-kind contributions of goods and labour from the various Member States of the ERIC. This model of financing the ERIC instigates questions about which state has the right to tax that labour. In terms of taxation of the workforce, the ERIC is different compared to EU institutions or international research organizations such as the European Organization for Nuclear Research (CERN) for which taxes are levied at an organizational level rather than at a state level.
INVESTIGACION CIENTIFICA
ORGANISMOS INTERNACIONALES
UNION EUROPEA
IMPUESTOS
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 424-436
In-kind contributions taxation of international consortium workers / Schwartz, Christian .-- , 2021
Resumen.
In 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a new organizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs have been established in the EU Member States; the largest being the European Spallation Source (ESS). The financing of this ERIC is dependent on in-kind contributions of goods and labour from the various Member States of the ERIC. This model of financing the ERIC instigates questions about which state has the right to tax that labour. In terms of taxation of the workforce, the ERIC is different compared to EU institutions or international research organizations such as the European Organization for Nuclear Research (CERN) for which taxes are levied at an organizational level rather than at a state level.
INVESTIGACION CIENTIFICA
ORGANISMOS INTERNACIONALES
UNION EUROPEA
IMPUESTOS
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 424-436