Tax Treaties and Social Security Conventions


Type Research Project

Funding Bodies

Duration Jan. 1, 2004 - Dec. 31, 2007

www2.wu-wien.ac.at/taxlaw/ssc2005.html
  • Tax Law AE (Former organization)
  • Financial Law AE (Former organization)

Tags

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  • Herdin-Winter, Judith (Former researcher)
  • Lang, Michael (Details) Project Head
  • Ressler, Gernot (Former researcher)
  • Schlögl-Jettmar, Angelika (Former researcher)
 

Abstract (German)

As social security systems can be based on contributions as well as on taxes, it is of
international interest to investigate the relation between double tax conventions and
social security conventions. The aim of this conference is to point out similarities as
well as differences between these two types of conventions. The course of the
conference will partly focus on the comparison of certain types of provisions
contained in such conventions, for example anti-discrimination clauses or the
provisions concerning migrant workers. Moreover, multilateral conventions as well as
EC law and the jurisdiction of the ECJ will be the basis of the discussion. The
objective of this event is to figure out whether and to what extent experiences made
through the application of the one type of convention can be used for the other type,
and which conclusions can be drawn for future contracts.


Abstract (English)

As social security systems can be based on contributions as well as on taxes, it is of
international interest to investigate the relation between double tax conventions and
social security conventions. The aim of this conference is to point out similarities as
well as differences between these two types of conventions. The course of the
conference will partly focus on the comparison of certain types of provisions
contained in such conventions, for example anti-discrimination clauses or the
provisions concerning migrant workers. Moreover, multilateral conventions as well as
EC law and the jurisdiction of the ECJ will be the basis of the discussion. The
objective of this event is to figure out whether and to what extent experiences made
through the application of the one type of convention can be used for the other type,
and which conclusions can be drawn for future contracts.

Publications

Journal article

2005 Jettmar, A.. 2005. Tagungsbericht - DBA und Sozialversicherungsabkommen. Internationales Steuerrecht, III (Details)

Paper presented at an academic conference or symposium

2005 Jettmar, A.. 2005. The Jurisdiction of the ECJ concerning Letterbox Comapnies. Conference Tax Treaties and Social Security Conventions (Details)

Classification

Expertise

  • International Tax Law
  • European Tax Law