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Show simple item record Dahm, Camilla Sindahl 2015-04-21T13:32:03Z 2015-04-21T13:32:03Z 2015-04-21
dc.description.abstract This thesis treats the area of hiring out labour based on the amended Act No 921 of 18 September 2012. The internal Danish legislation was amended in the area of workforce hired as part of reducing social dumping and as an alignment with international practice in the field of hiring out labour. The concept of hiring out labour was first incorporated into the OECD Model Convention in 1992 and remained largely unchanged until 2010 when the OECD’s interpretation of the concept of employer was radically revised. Due to difficulties of interpretation, SKAT (the Danish Tax Authorities) issued binding instructions in SKM2014.478.SKAT containing specific changes in practice concerning the interpretation of the concept of hiring out labour going forward which were to ensure an even higher level of harmonisation of Danish and international law and to reduce interpretation difficulties. The thesis analysis the regulatory framework after the amendment and the influence of the binding instructions from SKAT and evaluates as to whether these binding intructions are alignment with the Law. Based on the analyses of the Tax Authorities’ practice before and after the the binding instructions as well as the legislative work on which basis the law was adopted in 2012 the conclusion is that the binding instructions is getting the practice on the right track. en_US
dc.format.extent 62 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Arbejdsudleje en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.corporationshort Law Department. LAW en_US
dc.contributor.corporationshort Juridisk Institut. JUR en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2015 en_US Frederiksberg en_US

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