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- Cejie, Katia, 1974-
(author)
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New Problems Caused by the COVID-19 Pandemic – Income Taxes and Social Security Contributions (An Overview)
- 2021
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In: European Taxation. - : European Taxation. - 0014-3138. ; 61:5, s. 185-194
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Journal article (peer-reviewed)abstract
- A pluralism of legal sources, as well as the parallel application of these sources in respect of employment income, complicate the area of cross-border work. During the COVID-19 pandemic, new problems have arisen for these workers, which are identified and analysed in this article. The OECD has addressed some of these issues concerning taxation; however, the application of the social security system has not been discussed to date. In the concluding section of this article, further problems expected to arise in the aftermath of the pandemic are identified.
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- Croneberg, Richard
(author)
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An Analysis of Anti-Tax Avoidance Approaches in Nine European Countries: An Update to the Conclusions of the First Meeting of the European Association of Tax Law Professors in 1999 - Country Report for Sweden
- 2024
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In: European Taxation. - 0014-3138. ; 64:9
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Journal article (other academic/artistic)abstract
- In this country report, as well as the accompanying general report, the authors revisit a 1999 European Taxation article discussing tax avoidance, which stemmed from the first European Association of Tax Law Professors meeting. The authors explore shifts in tax avoidance perception due to the introduction of the treaty general anti-avoidance rule (GAAR) (principal purpose test), EU GAAR and specific anti-avoidance rules post-BEPS and the two OECD Pillars. Using eight 1999 cases for comparison, it provides a fresh empirical perspective on tax avoidance in Austria, Belgium, Finland, France, Germany, Spain, Sweden, the Netherlands and the United Kingdom.
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