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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Balkan social science review

ISSN

1857-8799

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

MK - Republika Severní Makedonie

Počet stran výsledku

25

Strana od-do

25-49

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85121830539