Katia Cejie has had an article published in
World Tax Journal
Katia Cejie, Professor of Finance Law at the Department of Law, Uppsala University, has had an article published in the world's leading tax law journal World Tax Journal.
The title of the article is Who Is Leading the Dance? or Should the Main Principles of Taxation Be Adjusted in Accordance with Coordination Principles of Social Security? – Teleworking and Beyond
Abstract:
Enabling telework for a few days each week is increasingly becoming the new normal for millions of individuals. Since 1 July 2023, there has been a Framework Agreement in place within the EU, allowing employees to remain covered by the social security system of their state of employment when teleworking from home in a cross-border context. This article discusses whether it is possible to change the allocation rules for taxation of employment income in these situations, to be levied in the same state as the social security contributions (a hypothesis). Arguments pro and contra are highlighted, and additional changes are considered. By using two scenarios (Sweden-Germany and Sweden-Denmark) the outcome of the hypothesis as well as the implications for the new Framework Agreement and similar agreements are highlighted.
About World Tax Journal
World Tax Journal is published by the International Bureau of Fiscal Documentation (IBFD). Established in 1938, IBFD has steadily grown into what it is today: the world’s foremost authority on cross-border taxation, the home of international taxation. IBFD is the pre-eminent, independent (non-profit) foundation that tax practitioners from all over the world rely on for high-quality independent tax knowledge and research.