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Schlagwörter: employee taxation (2 gefunden)

  1. 08. Mai 2018

    Principle of deemed single uniform compensation

    Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income".

    Kategorien: Supreme Tax Court cases
    Schlagwörter: damages, compensation, Income tax, emplo ...
  2. 29. Januar 2018

    European Court of Justice: Social security payments by EU re ...

    The European Court of Justice (ECJ) decided that the law requiring a French national resident in a third country to make social security contributions on income arising from assets was justifiable.

    Kategorien: European Court of Justice
    Schlagwörter: free movement of capital, social securit ...
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