{"title":"补偿制度-适用于跨境地区的创新税收协定条款","authors":"Yvette Lind","doi":"10.2139/ssrn.3779138","DOIUrl":null,"url":null,"abstract":"Cross-border workers fall within a broader category of non-residents as they maintain their original tax residence while often earning income from both the source state and the residence state. The ...","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Compensation Regimes – An Innovative Tax Treaty Provision When Applied To Cross-Border Regions\",\"authors\":\"Yvette Lind\",\"doi\":\"10.2139/ssrn.3779138\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Cross-border workers fall within a broader category of non-residents as they maintain their original tax residence while often earning income from both the source state and the residence state. The ...\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3779138\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3779138","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
Compensation Regimes – An Innovative Tax Treaty Provision When Applied To Cross-Border Regions
Cross-border workers fall within a broader category of non-residents as they maintain their original tax residence while often earning income from both the source state and the residence state. The ...
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