Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F21%3A%230000820" target="_blank" >RIV/04274644:_____/21:#0000820 - isvavai.cz</a>

Result on the web

<a href="https://js.ugd.edu.mk/index.php/BSSR/article/view/4805/4226" target="_blank" >https://js.ugd.edu.mk/index.php/BSSR/article/view/4805/4226</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.46763/BSSR" target="_blank" >10.46763/BSSR</a>

Result language

angličtina

Original language name

Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy

Original language description

International treaties on the limitation of double taxation have set out rules which regulate in which country tax should be paid if taxpayers receive earnings from abroad. This article deals with the place of taxation for gross wages. These taxes are predominantly paid in the country, where the employer has got its registered office. Some rare exceptions exist, however, where the employee reports and pays tax in the country of their origin, i.e. where they have their domicile. This applies to the earnings from employment of Czech boatmen employed in the Kingdom of the Netherlands based on a treaty concluded with the former Czechoslovakia in 1974. The Financial Administration of the Czech Republic has placed many boatmen and their families in a highly unfavourable social situation as a result of demands for the repayment of income tax on earnings from employment, including sanctions, despite the option of a refund of any tax paid in the Netherlands. The objective of this article is to point to a possible conceptual solution for such exceptions.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Balkan social science review

ISSN

1857-8799

e-ISSN

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Volume of the periodical

18

Issue of the periodical within the volume

1

Country of publishing house

MK - REPUBLIC OF NORTH MACEDONIA

Number of pages

25

Pages from-to

25-49

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85121830539