{"title":"海员社会保障保护的执行挑战:以欧洲联盟为例","authors":"Laura Carballo Piñeiro","doi":"10.1111/issr.12248","DOIUrl":null,"url":null,"abstract":"<p>In a world of competing flag States and short-term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason. This article addresses the implementation challenges of this approach by examining the European Union case, and highlights the advantages of the residence principle in terms of administrative efficiency and effectiveness, enhanced coordination between social security contributions and personal income tax in cross-border situations, and better use of State aid measures.</p>","PeriodicalId":44996,"journal":{"name":"International Social Security Review","volume":null,"pages":null},"PeriodicalIF":1.2000,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/issr.12248","citationCount":"1","resultStr":"{\"title\":\"Implementation challenges for seafarers’ social security protection: The case of the European Union\",\"authors\":\"Laura Carballo Piñeiro\",\"doi\":\"10.1111/issr.12248\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>In a world of competing flag States and short-term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason. This article addresses the implementation challenges of this approach by examining the European Union case, and highlights the advantages of the residence principle in terms of administrative efficiency and effectiveness, enhanced coordination between social security contributions and personal income tax in cross-border situations, and better use of State aid measures.</p>\",\"PeriodicalId\":44996,\"journal\":{\"name\":\"International Social Security Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2020-12-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1111/issr.12248\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Social Security Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/issr.12248\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Social Security Review","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/issr.12248","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
Implementation challenges for seafarers’ social security protection: The case of the European Union
In a world of competing flag States and short-term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason. This article addresses the implementation challenges of this approach by examining the European Union case, and highlights the advantages of the residence principle in terms of administrative efficiency and effectiveness, enhanced coordination between social security contributions and personal income tax in cross-border situations, and better use of State aid measures.
期刊介绍:
The International Social Security Review, the world"s major international quarterly publication in the field of social security. First published in 1948, the journal appears in four language editions (English, French, German and Spanish). Articles by leading social security experts around the world present international comparisons and in-depth discussions of topical questions as well as studies of social security systems in different countries, and there is a regular, comprehensive round-up of the latest publications in its field.