The various frontier problems are an obstacle to the International and European integration in many jurisdictions
PhD student: Mrs Dr H.M.L. Niesten
Promotor: Mrs Prof E. Van der Velde
Duration: 1/4/2013 - 30/3/2017
PhD defence: Maastricht, 12/7/2017
Cross-border economic activities are a well-known phenomenon. However, the large package of international double taxation treaties, European freedoms, European and national legislation, and initiatives to facilitate cross-border economic activities, it is found that everything runs flawlessly. Obstacles that often result from the different regulations of the Member States relating to taxation, social security, and so on. For individuals, it is not always easy to work in another country, mainly from a tax perspective. The research does focus on tax treatment of professionally active persons (employees and self-employed).
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