Tax or social security contribution, a world of difference?

Professor at the Department of Tax Law, Faculty of Law, Maastricht University, and affiliated with the Maastricht Center for Taxation and Institute for Transnational and Euregional cross border cooperation and mobility (ITEM), Maastricht, Netherlands

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DOI: https://doi.org/10.1515/ntaxj-2018-0005 | Journal eISSN: 2246-1809

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Language: English

Page range: 18 - 30

Submitted on: Sep 1, 2017

Accepted on: Dec 14, 2017

Published on: May 8, 2018

Published by: DJØF Publishing, Nordic Tax Research Council

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

cross-border workers,

international taxation,

social security contributions,

financing

Related subjects:

Business and economics,

Business management,

Business law,

Political economics,

Public finance and fiscal theory,

Law,

History, philosophy and sociology of law,

Public law,

Tax and accounting law

© 2018 Marjon Weerepas, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 2018 (2018): Issue 1 (January 2018)