Payroll tax risks in matrix structures
The concept of the economic employer
From a payroll tax perspective, international corporate structures with a matrix organization regularly raise the question of which company is to be regarded as the employer for tax purposes. In addition to the civil law employer, the so-called economic employer may also be relevant — with direct implications for the allocation of taxing rights in cases of cross-border employment.
Authors: Marion Gerber, Aline Stein
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