000			01613nab a2200229 c 4500
999			_c144203 _d144203
003			ES-MaIEF
005			20210603125848.0
007			ta
008			210603t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968999 _aSchwartz, Christian
245			_aIn-kind contributions _btaxation of international consortium workers _c Schwartz, Christian
260			_c2021
500			_aResumen.
520			_aIn 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a new organizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs have been established in the EU Member States; the largest being the European Spallation Source (ESS). The financing of this ERIC is dependent on in-kind contributions of goods and labour from the various Member States of the ERIC. This model of financing the ERIC instigates questions about which state has the right to tax that labour. In terms of taxation of the workforce, the ERIC is different compared to EU institutions or international research organizations such as the European Organization for Nuclear Research (CERN) for which taxes are levied at an organizational level rather than at a state level.
650		4	_945101 _aINVESTIGACION CIENTIFICA
650		4	_947899 _aORGANISMOS INTERNACIONALES
650		4	_948644 _aUNION EUROPEA
650		4	_aIMPUESTOS _947460
773	0		_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 424-436
942			_cART