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@article{9494, author = {Mertl, Jan and Legierská, Yvona}, article_location = {Stip}, article_number = {1}, doi = {http://dx.doi.org/10.46763/BSSR}, keywords = {income tax; earnings from employment; tax domicile; treaty on the limitation of double taxation; Czech boatmen}, language = {eng}, issn = {1857-8799}, journal = {Balkan social science review}, title = {Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy}, url = {https://js.ugd.edu.mk/index.php/BSSR/article/view/4805/4226}, volume = {18}, year = {2021} }
TY - JOUR ID - 9494 AU - Mertl, Jan - Legierská, Yvona PY - 2021 TI - Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy JF - Balkan social science review VL - 18 IS - 1 SP - 25-49 EP - 25-49 PB - Goce Delchev University SN - 18578799 KW - income tax KW - earnings from employment KW - tax domicile KW - treaty on the limitation of double taxation KW - Czech boatmen UR - https://js.ugd.edu.mk/index.php/BSSR/article/view/4805/4226 N2 - International treaties on the limitation of double taxation have set out rules which regulate in which country tax should be paid if taxpayers receive earnings from abroad. This article deals with the place of taxation for gross wages. These taxes are predominantly paid in the country, where the employer has got its registered office. Some rare exceptions exist, however, where the employee reports and pays tax in the country of their origin, i.e. where they have their domicile. This applies to the earnings from employment of Czech boatmen employed in the Kingdom of the Netherlands based on a treaty concluded with the former Czechoslovakia in 1974. The Financial Administration of the Czech Republic has placed many boatmen and their families in a highly unfavourable social situation as a result of demands for the repayment of income tax on earnings from employment, including sanctions, despite the option of a refund of any tax paid in the Netherlands. The objective of this article is to point to a possible conceptual solution for such exceptions. ER -
MERTL, Jan and Yvona LEGIERSKÁ. Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy (Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public Policy). \textit{Balkan social science review}. Stip: Goce Delchev University, 2021, vol.~18, No~1, p.~25-49. ISSN~1857-8799. Available from: https://dx.doi.org/10.46763/BSSR.
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