(In)coordination regarding taxation and social security in the field of hiring-out of labour in Europe
PhD student: Ms P.P.E. van Marwijk
Promotors: Prof R.G. Prokisch, M.J.G.A. Weerepas
Duration: 1/9/2008 - 31/8/2012
The hiring-out of an employee to an enterprise in another Member State has a major impact on his tax- and social security position. Although Regulation 1408/71 and new Regulation 883/2004 and the OECD Model Convention already incorporated special rules to safeguard their position, the lack of coordination between these rules is in fact accomplishing the opposite. Therefore, my research will foucs in the question whether it is possible and/or feasible to coordinate taxes and social security in Europe for the hiring-out of labour practice.