Analyzing the Interaction Between Double Taxation Treaties (DTT) and Workers Mobility Within the European Union (EU)

TAX LAW: INTERNATIONAL & COMPARATIVE TAX eJOURNAL Vol. 20, No. 27: Jul 22, 2020

11 Pages Posted: 11 Jul 2020 Last revised: 29 Jul 2020

Date Written: June 18, 2020

Abstract

A major advantage of being an European Union (EU) citizen is that as a citizen, you have the right to move freely from one-member state to another. The concept of free movement of persons, is one of the four freedoms of the single market and a fundamental right of EU citizens. A citizen can therefore move across the all member states for several reasons, such as holiday visit, reunion with family members or job search.

The purpose of this paper is to evaluate how bilateral double tax treaties may affect the mobility of EU workers, based on the free movement principle. This will be achieved by firstly discussing the limitations caused by the DTT and secondly, supporting the previous discussion using case analysis.

Keywords: Double Tax Treaty, Model Tax Treaty, Employee Tax, Free Movement of Workers, Single Market, Article 15 OECD

JEL Classification: K34

Suggested Citation

OGU-JUDE, Munachiso, Analyzing the Interaction Between Double Taxation Treaties (DTT) and Workers Mobility Within the European Union (EU) (June 18, 2020). TAX LAW: INTERNATIONAL & COMPARATIVE TAX eJOURNAL Vol. 20, No. 27: Jul 22, 2020, Available at SSRN: https://ssrn.com/abstract=3630599 or http://dx.doi.org/10.2139/ssrn.3630599

Munachiso OGU-JUDE (Contact Author)

UNICAF & Unicaf University ( email )

52 Famagusta Avenue
Larnaca 6019
Cyprus

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