Cross-border Taxation of Human Capital

Faculteit der Rechtsgeleerdheid

The course focuses on wage/income tax and social security contributions of employees and employers operating internationally:

The employee living abroad and working in the Netherlands and
The employee living in the Netherlands and working abroad. In case of employers: obligation to withhold tax and liability.

Special cases:

1. Hiring out of labour, posting, performing activities in two or more (Member) States;

2. Artists and sportsmen;

3. Cross border workers (Belgium and Germany);

4. Fiscal facilities (30%-arrangement);

5. Directors;

6. Pension;

7. Students.

Students can recognize, analyze, interpret and classify the facts in a proper way; they can apply their knowledge and understanding in the given cases;
Students can define and describe in depth the issues regarding to taxation and social security contributions in cross border labour situations; they have competence to apply the applicable rules;
Students can apply the OECD Model (taxation) and Regulation 883/2004 and Regulation 987/2009 (social security contributions);
Students can research, discuss and combine the fields of taxation and social security;
Students can debate and criticize the (outcome of) current rules;
Students can formulate and resolve the problems arising from cross border employment.

Geen

Aanbevolen voorkennis
International and EU tax law

Most important literature:

K. van Raad, Materials on international & EC Tax Law, Volume I and III, latest edition, International Tax Center Leiden
Reader with several loose-leaf texts

TAX4009

Periode 4

3 feb 2025

4 apr 2025

Studiepunten:

6.0

Taal van de opleiding:

Engels

Coördinator:

Onderwijsmethode:

PBL, Lecture(s), Assignment(s)

Evaluatiemethoden:

Written exam, Final paper

Trefwoorden:

INTERNATIONAL TAX LAW ON HUMAN CAPITAL, EU SOCIAL SECURITY LAW, CASE LAW