Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the iss

Sammanfattning: In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. However, it is worth mentioning here, for future reference and for the understanding in the continuity of this paper, is that remote worker and cross-border - frontier worker have usually different rules surrounding them. Additionally it may seem unusual for the reader to link digitalization of the economy and all its development with remote work; tax law and social security but in the eyes of the author it is all in some way linked. Firstly, developments in the digital world and its impact in economy transcendance in mobility of individuals. Which gives principally, the opportunities for employees to work from a remote place. Secondly, again in the eyes of the author, especially after the courses taken during this master year and in concordance with all the research done for this study; tax law and social security law are linked with each other. In conjunction the author finds it useful to study the issue born from the difficulty of tax allocation in regards to remote worker and the lack of compatibility between the social security legal system and the tax legal system. It is the purpose of this thesis to analyse and study these topics separately and then discuss throughout the paper the issues that may affect individuals especially remote workers but also states especially in our post pandemic states.