Taxing cross-border labor income and tax revenue sharing in the Öresund region

Mattias Dahlberg, Ali Onder

Research output: Contribution to journalArticlepeer-review

Abstract

In this article, the authors examine the current rules dictated by the Nordic Tax Treaty for the taxation of cross-border employment income in the Öresund Region and their impact on public finances of local governments. They propose amendments to those rules since the asymmetry in commuter flow causes revenue losses in the Swedish County of Scania.
Original languageEnglish
JournalBulletin for International Taxation
Volume69
Issue number1
Publication statusPublished - 11 Dec 2014

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