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Barriers to free movement due to mismatches of cross border tax and social security instruments

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1_Frans_Pennings.pdf (178.06 KB)

Publication date

2018

Authors

Pennings, F.J.L.ORCID 0000-0001-8488-228XISNI 0000000108695108

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DOI

https://doi.org/10.4467/25444654SPP.18.019.8947

Document Type

Article

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Utrecht University Repository
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Abstract

The rules for coordinating tax and social security have important differences, and this may be disadvantageous for mobile workers, in particular for posted workers. In this article the differences are analysed and the effects of the rules are shown. The article concludes by giving some suggestions for solving the problems

Keywords

Coordination, mobile worker, social security, tax, EU law

Citation

Pennings, F J L 2018, 'Barriers to free movement due to mismatches of cross border tax and social security instruments', Studia z Zakresu Prawa Pracy i Polityki Społecznej, vol. 25, no. 4, pp. 307-322. https://doi.org/10.4467/25444654SPP.18.019.8947

URI

http://hdl.handle.net/1874/383600