Mobility of Work / editors, Kofler Georg [and seven others].

Format:

Book

Contributor:

Georg, Kofler, editor.

Series:

WU - Tax Law and Policy Series

Language:

English

Subjects (All):

Controlled foreign corporations--Taxation--Law and legislation.

Controlled foreign corporations.

Tax evasion--Law and legislation.

Tax evasion.

Physical Description:

1 online resource (824 pages)

Edition:

First edition.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2024]

Summary:

The book comprises 33 national reports from countries across the globe and is the outcome of a conference on mobility of work that took place from 7-10 July 2022 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of mobility of work with special regard to the developments during the COVID-19 pandemic. The general report highlights the most important findings of the conference.

Contents:

Cover

Title Page

Copyright Page

Table of Contents

Preface

General Report: Global Governance and Economic Boundaries of Multinational Firms

1. Mobility of work and domestic tax law

1.1. Residence of individuals and domestic law

1.2. Residence of corporations and domestic law

1.3. Permanent establishment and domestic law

1.4. Substance requirement

1.5. Social security system

2. Residence, tiebreaker rules and mobility of work: Individuals and entities

2.1. Residence of individuals and tax treaties

2.1.1. Mobility and impact on article 4.1. of the OECD Model

2.1.2. Mobility and impact on article 4(2) of the OECD Model

2.2. Residence of corporations and tax treaties

3. Permanent establishments and mobility of work

4. Physical presence according to articles 15(1) and 17 of the OECD Model

5. Article 15(2) and (3) of the OECD Model

5.1. Brief introduction

5.2. Article 15(2) of the OECD Model

5.3. Article 15(3) of the OECD Model

6. Frontier workers

7. Mobility of work and the justification and legal basis of COVID-19-based rules (consultations or mutual agreements)

8. The future of the mobility of work: A need for adjusting the existing treaty rules?

8.1. Article 5 (permanent establishment)

8.2. Article 15 (Employment income)

8.3. Article 17 (Entertainers and sportspersons)

Chapter 1: The Impact of Tax Treaties on International Mobility of Work in Australia Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Description based on print version record.

ISBN:

9789087229030

9087229038

OCLC:

1457636092