South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …

correct date of taxation and the value of the option. These topics are discussed in general and especially for the countries … there are cases of double or non-taxation if the employee changes the place of work or living. Individual cross-border cases … are represented with the specific double taxation agreements of the involved countries. Even between european states it is …