| 000 | 02536nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143705 _d143705 |
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| 003 | ES-MaIEF | ||
| 005 | 20210825110756.0 | ||
| 007 | ta | ||
| 008 | 210309t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_964085 _aNiesten, Hannelore |
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| 245 | 0 |
_aRevising the fiscal and social security landscape of international teleworkers in the digital age _c Hannelore Niesten |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe challenges of digitalization – exacerbated by the COVID-19 crisis – provide an excellent case study in which the fiscal and social security landscape of international teleworkers can be subjected to a critical evaluation. This contribution discusses whether and how policymakers should consider adapting the longstanding tax and social security rules and principles for tele-employment to new working practices created by digital developments in a globalized economy. Various elements make the traditional assimilation of the source state to the (performance of) activity state no longer suitable to tackle the challenges in the digital economy. The special focus lies on a critical comprehensive, in-depth evaluation of the interpretation and application problems with regard to (1) the place of exercise of employment of international teleworkers for the allocation of taxing rights for employment income, (2) the creation of a permanent establishment for the employer by teleworking from home (i.e. home office) or contract conclusion in the homes of employees/agents, (3) the loss of personal and family tax benefits, and (4) the affiliated (dis)coordination between the tax allocation rules (double tax treaties) and the social security law rules (Regulation (EC) No 883/2004). These issues matter even more considering the tax implications and potential new burdens arising due to the economic effects of the COVID-19 pandemic crisis under which teleworking is – at least temporarily – the new normal. Suggestions are made regarding the tax jurisdiction over employment income of international teleworkers and effective coordination between fiscal and social security law. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_aTELETRABAJO _948540 |
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| 650 | 4 |
_948611 _aIMPUESTOS |
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| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
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| 650 | 4 |
_948362 _aSEGURIDAD SOCIAL |
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| 773 | 0 |
_9164465 _oOP 2141/2021/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 2, February 2021, p. 120-143 |
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| 942 | _cART | ||