000 01223nab a2200277 c 4500
999 _c143589
_d143589
003 ES-MaIEF
005 20210420135901.0
007 ta
008 210216t2020 ne |||||o|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _960257
_aCejie, Katia
245 _aTaxes and contributions on cross-border employment income
_helectrónico
_bbefore and during the COVID-19 pandemic
_c Katia Cejie
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThis 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.
650 4 _948067
_aPOLITICA FISCAL
650 4 _aREFORMA
_910750
650 _aPANDEMIAS
_967998
650 _aCORONAVIRUS
_967999
650 4 _aTRABAJADORES DESPLAZADOS
_967804
650 4 _aIMPUESTOS
_947460
650 4 _948506
_aSUECIA
773 0 _9164339
_oBIT/2020/12
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 74, n. 12, 2020, p. 729-741
942 _cRE