Revisiting the fiscal and social security status of highly mobile workers in the road and railway transportation : quo vadis ? Hannelore Niesten
By: Niesten, Hannelore
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Material type: 
ArticlePublisher: 2018Subject(s): TRANSPORTES | TRABAJADORES | OPERACIONES INTRACOMUNITARIAS | IMPUESTOS | SEGURIDAD SOCIAL | UNION EUROPEA
In:
Intertax v. 46, Issue 11, November 2018, p. 836-855Summary: This contribution examines the fiscal and social security status of highly mobile workers employed in international road and railway transportation. First, a general overview of the relevant international tax rules and principles determining the fiscal status under the large network of bilateral tax treaties (section 2) and the social security status (section 3) of the international transportation worker is given. The lack of coordination between taxation and social security is outlined by a situation sketch in section 4. Section 5 is devoted to the interpretation and application difficulties, in particular the difficult determination of the place of exercise of employment and the lack of coordination between fiscal and social security law. Section 6 builds the normative case for departing from the longstanding emphasis on the international transportation worker's physical location by proposing to minimize the interpretation and application problems and to optimize the tax and social security status of international highly mobile workers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/11-2 (Browse shelf) | Available | OP 2141/2018/11-2 |
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Resumen.
This contribution examines the fiscal and social security status of highly mobile workers employed in international road and railway transportation. First, a general overview of the relevant international tax rules and principles determining the fiscal status under the large network of bilateral tax treaties (section 2) and the social security status (section 3) of the international transportation worker is given. The lack of coordination between taxation and social security is outlined by a situation sketch in section 4. Section 5 is devoted to the interpretation and application difficulties, in particular the difficult determination of the place of exercise of employment and the lack of coordination between fiscal and social security law. Section 6 builds the normative case for departing from the longstanding emphasis on the international transportation worker's physical location by proposing to minimize the interpretation and application problems and to optimize the tax and social security status of international highly mobile workers.
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