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Taxes and contributions on cross-border employment income electrónico before and during the COVID-19 pandemic Katia Cejie

By: Cejie, Katia.
Material type: ArticleArticlePublisher: 2020Subject(s): POLITICA FISCAL | REFORMA | PANDEMIAS | CORONAVIRUS | TRABAJADORES DESPLAZADOS | IMPUESTOS | SUECIA In: Bulletin for International Taxation v. 74, n. 12, 2020, p. 729-741Summary: This article considers income taxes and social security contributions in Sweden as they relate to the cross-border income of individuals, with special emphasis on their levying and definitions, and in relation to the changes made to these taxes and contributions in response to the COVID-19 pandemic.
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Disponible únicamente en formato electrónico.

Resumen.

This article considers income taxes and social security contributions in Sweden as they relate to the cross-border income of individuals, with special emphasis on their levying and definitions, and in relation to the changes made to these taxes and contributions in response to the COVID-19 pandemic.

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