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Barriers to free movement due to mismatches of cross border tax and social security instruments
Journal
Studia z Zakresu Prawa Pracy i Polityki Społecznej
4
Author
Pennings Frans
Volume
25
Number
4
Pages
307-322
ISSN
1429-9585
eISSN
2544-4654
Keywords in Polish
koordynacja
pracownicy mobilni
zabezpieczenie społeczne
podatki
prawo Unii Europejskiej
Keywords in English
coordination
mobile worker
social security
tax
EU law
Remarks
Bibliogr. s. 321-322
Language
English
Journal language
English
Abstract in English
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.
| cris.lastimport.wos | 2024-04-09T18:19:45Z | |
| dc.abstract.en | 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. | pl |
| dc.contributor.author | Pennings, Frans | pl |
| dc.date.accessioned | 2020-09-30T11:15:43Z | |
| dc.date.available | 2020-09-30T11:15:43Z | |
| dc.date.issued | 2018 | pl |
| dc.date.openaccess | 0 | |
| dc.description.accesstime | w momencie opublikowania | |
| dc.description.additional | Bibliogr. s. 321-322 | pl |
| dc.description.number | 4 | pl |
| dc.description.physical | 307-322 | pl |
| dc.description.version | ostateczna wersja wydawcy | |
| dc.description.volume | 25 | pl |
| dc.identifier.doi | 10.4467/25444654SPP.18.019.8947 | pl |
| dc.identifier.eissn | 2544-4654 | pl |
| dc.identifier.issn | 1429-9585 | pl |
| dc.identifier.uri | https://ruj.uj.edu.pl/xmlui/handle/item/246880 | |
| dc.language | eng | pl |
| dc.language.container | eng | pl |
| dc.rights | Udzielam licencji. Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 4.0 Międzynarodowa | * |
| dc.rights.licence | CC-BY-NC-ND | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode.pl | * |
| dc.share.type | otwarte czasopismo | |
| dc.subject.en | coordination | pl |
| dc.subject.en | mobile worker | pl |
| dc.subject.en | social security | pl |
| dc.subject.en | tax | pl |
| dc.subject.en | EU law | pl |
| dc.subject.pl | koordynacja | pl |
| dc.subject.pl | pracownicy mobilni | pl |
| dc.subject.pl | zabezpieczenie społeczne | pl |
| dc.subject.pl | podatki | pl |
| dc.subject.pl | prawo Unii Europejskiej | pl |
| dc.subtype | Article | pl |
| dc.title | Barriers to free movement due to mismatches of cross border tax and social security instruments | pl |
| dc.title.journal | Studia z Zakresu Prawa Pracy i Polityki Społecznej | pl |
| dc.type | JournalArticle | pl |
| dspace.entity.type | Publication |
cris.lastimport.wos
2024-04-09T18:19:45Z dc.abstract.enpl
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. dc.contributor.authorpl
Pennings, Frans dc.date.accessioned
2020-09-30T11:15:43Z dc.date.available
2020-09-30T11:15:43Z dc.date.issuedpl
2018 dc.date.openaccess
0 dc.description.accesstime
w momencie opublikowania dc.description.additionalpl
Bibliogr. s. 321-322 dc.description.numberpl
4 dc.description.physicalpl
307-322 dc.description.version
ostateczna wersja wydawcy dc.description.volumepl
25 dc.identifier.doipl
10.4467/25444654SPP.18.019.8947 dc.identifier.eissnpl
2544-4654 dc.identifier.issnpl
1429-9585 dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/246880 dc.languagepl
eng dc.language.containerpl
eng dc.rights*
Udzielam licencji. Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 4.0 Międzynarodowa dc.rights.licence
CC-BY-NC-ND dc.rights.uri*
http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode.pl dc.share.type
otwarte czasopismo dc.subject.enpl
coordination dc.subject.enpl
mobile worker dc.subject.enpl
social security dc.subject.enpl
tax dc.subject.enpl
EU law dc.subject.plpl
koordynacja dc.subject.plpl
pracownicy mobilni dc.subject.plpl
zabezpieczenie społeczne dc.subject.plpl
podatki dc.subject.plpl
prawo Unii Europejskiej dc.subtypepl
Article dc.titlepl
Barriers to free movement due to mismatches of cross border tax and social security instruments dc.title.journalpl
Studia z Zakresu Prawa Pracy i Polityki Społecznej dc.typepl
JournalArticle dspace.entity.type
Publication Affiliations
No affiliation
Pennings, Frans
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