Taxes and Contributions on Cross-Border Employment Income – Before and During the COVID-19 Pandemic

Journal
Cejie, K.
Sweden
Bulletin for International Taxation 2020 (Volume 74), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers income taxes and social security contributions in Sweden as they relate to the cross-border income of individuals, with special emphasis on their levying and definitions, and in relation to the changes made to these taxes and contributions in response to the COVID-19 pandemic.