Cross-border Taxation of Human Capital
The course focuses on wage/income tax and social security contributions of employees and employers operating internationally. Art. 4, 15-21 OECD, international social security treaties and in European context Reg. 883/2004 and Reg. 987/2009 are important.
Special cases are addressed, such as, hiring out of labour, posting, performing activities in two or more (Member) States; Artists and sportsmen; Cross border workers; Fiscal facilities (30%-arrangement); Directors; Pension; Students.