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New Problems Caused...
New Problems Caused by the COVID-19 Pandemic – Income Taxes and Social Security Contributions (An Overview)
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- Cejie, Katia, 1974- (author)
- Uppsala universitet,Juridiska institutionen
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(creator_code:org_t)
- European Taxation, 2021
- 2021
- English.
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In: European Taxation. - : European Taxation. - 0014-3138. ; 61:5, s. 185-194
- Related links:
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https://urn.kb.se/re...
Abstract
Subject headings
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- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law (hsv//eng)
Publication and Content Type
- ref (subject category)
- art (subject category)
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