Cross-border recruitment and artificial arrangements

INT-AR Paper 9

Research output: Non-textual formWeb publication/siteOther research output

Abstract

This paper aims to give an overview of the state of the art with regard to the scientific and empirical knowledge on ‘letterbox companies’. The broad spectrum of practices that can be associated with the notion of letterbox companies has led to fact-finding, evidence based research and other scientific work from the angle of different disciplines (law, sociology, economics and political sciences). Even inside these disciplines the analysis can have different angles, for instance from the perspective of tax law, corporate law or labour law. This multidisciplinary paper informs about the (possible) relationship between letterbox companies and practices that seem ‘perfectly legal’, but can be, not only from a moral point of view, dubious or unlawful.
Original languageEnglish
Place of PublicationTilburg
PublisherTilburg Law School
EditionINT-AR 9
Media of outputOnline
Publication statusPublished - 1 Mar 2017

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tax law
corporate law
labor law
economic sociology
political science
Law
evidence

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title = "Cross-border recruitment and artificial arrangements: INT-AR Paper 9",
abstract = "This paper aims to give an overview of the state of the art with regard to the scientific and empirical knowledge on ‘letterbox companies’. The broad spectrum of practices that can be associated with the notion of letterbox companies has led to fact-finding, evidence based research and other scientific work from the angle of different disciplines (law, sociology, economics and political sciences). Even inside these disciplines the analysis can have different angles, for instance from the perspective of tax law, corporate law or labour law. This multidisciplinary paper informs about the (possible) relationship between letterbox companies and practices that seem ‘perfectly legal’, but can be, not only from a moral point of view, dubious or unlawful.",
author = "Jan Cremers",
year = "2017",
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}

Cremers, J, Cross-border recruitment and artificial arrangements: INT-AR Paper 9, 2017, Web publication/site, Tilburg Law School, Tilburg.
Cross-border recruitment and artificial arrangements : INT-AR Paper 9. Cremers, Jan (Author). 2017. Tilburg : Tilburg Law School.

Research output: Non-textual formWeb publication/siteOther research output

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