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“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties

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References

1937The Nature of the Firm23,826 cited
2009Amenity migration: diverse conceptualizations of drivers, socioeconomic dimensions, and emerging challenges639 cited
2020In search of a digital nomad: defining the phenomenon305 cited
2009International Tax Coordination for a Second-Best World (Part I)136 cited
2014The UN Model in Practice 1997–2013126 cited
2019In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties57 cited
2020Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break?5 cited

Cited by

2023A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees15 cited

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