000			01936nab a2200265 c 4500
003			ES-MaIEF
005			20190108140804.0
007			ta
008			190108t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964085 _aNiesten, Hannelore
245		0	_aRevisiting the fiscal and social security status of highly mobile workers in the road and railway transportation _b : quo vadis ? _c Hannelore Niesten
260			_c2018
500			_aResumen.
520			_aThis 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.
650		4	_948594 _aTRANSPORTES
650		4	_947884 _aTRABAJADORES
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_931087 _aIMPUESTOS
650		4	_948362 _aSEGURIDAD SOCIAL
650		4	_948644 _aUNION EUROPEA
773	0		_9158360 _oOP 2141/2018/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 11, November 2018, p. 836-855
942			_cART
999			_c139601 _d139601