haku: @journal_id 523 / yhteensä: 381
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| Tekijä: | Thommes, O. Kiblbock, I. |
| Otsikko: | A solution to the problem of the taxation of non-residents and frontier workers? |
| Lehti: | European Taxation
1994 : VOL. 34:7, p. 202-205 |
| Asiasana: | TAXATION EUROPEAN COMMUNITY WORKERS |
| Kieli: | eng |
| Tiivistelmä: | The problem of discrimination against non-resident individuals and frontier workers from a taxation point of view is a major, as yet unsolved, problem within the European Community. The EC Commission took steps in the form of a Recommendation to encourage EC member states to eliminate discriminatory provisions from their legislation pertaining to the taxation of active income of non-residents and frontier workers. This article will look at the background to the EC Recommendation as well as the Recommendation itself and will examine whether the new German law meets the standards of the Recommendation. |
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