1.4 General Anti-Avoidance

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Employer of Record /1. Tax and social security implications for the business engaging an EOR / 1.4 General anti-avoidance

Commentary

Employer of Record

Many jurisdictions have general anti-avoidance rules that allow the tax authorities to look though an arrangement or series of arrangements to derive their

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

1.3.1 Monthly filings

Introduction

7.1 Business travel and subsistence

4.5 Employer provided accommodation

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1.4 General anti-avoidance

Employer of Record

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

1.3.1 Monthly filings

Introduction

7.1 Business travel and subsistence

4.5 Employer provided accommodation

8.3 Social security penalties

6.1.1 EU social security agreement

2.2.1 Mandatory social documents

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

5.3.1 Short term business visitors

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.3 Participatory bonus

3.3 Leave of absence

2.3.5 Wage garnishment

7.1 Commuting costs

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RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

1.4 General anti-avoidance

Employer of Record

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT