Taxand：2024年全球税务经济雇主调研报告（英文版）（50页）.pdf

1、LAST UPDATED ON 12th APRIL 2024SURVEY ON ECONOMIC EMPLOYER 2024Your global tax partnerECONOMIC EMPLOYER SURVEY 2024TAXAND SURVEY ON ECONOMIC EMPLOYER 2024LAST UPDATED:APRIL 20242 Taxands latest Economic Employer survey 2024 explores the approach of tax administrations across the globe in terms of th

2、eir application of the concept and examines our experience as advisors of the nuances that apply for corporates engaging with local tax authorities.These findings stand to play a valuable role in contributing insight to corporate entities and individuals,as they seek to manage the tax affairs of int

3、ernationally mobile employees.Development of Economic Employer concept The economic employer concept derives from Art.15(2)b of the OECD Model Tax Convention.According to said article,a contracting member state is entitled to tax an employees remuneration if the remuneration is borne from an economi

4、c perspective by,or there is a clear integration of the said employee with an employer with residency in the contracting member state.This allocation of the right to tax the employees remuneration in general becomes effective from the first day of the employees activities.As of today,many countries

5、have still not implemented the concept into their national law to justify wage tax withholding obligations.This implementation is however led by the desire of many tax authorities to establish withholding obligations at source.The Economic Employer concept uses criteria to define the workers true em

6、ployer and consequently establishes who is liable for the fulfilment of withholding tax obligations.Europe versus the WorldOne of the key observations from this survey is the overwhelming dominance of European nations who have implemented the Economic Employer model recently,despite being given no f