The Resource Can special attraction regimes lead to treaty residence?

Can special attraction regimes lead to treaty residence?

Label
Can special attraction regimes lead to treaty residence?
Title
Can special attraction regimes lead to treaty residence?
Creator
Subject
Language
eng
Summary
This article analyses if it is possible for individuals under special attraction regimes to be considered residents of a Contracting State under Article 4 of the OECD Model (2014). For this purpose, the regimes enacted by Australia, Portugal, Switzerland and Spain, as well as some of their tax treaties, are briefly examined
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; 8 p
http://library.link/vocab/creatorName
Mutis, S.I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • high net worth individual
  • residence
  • tax treaty
  • lump-sum taxation
Label
Can special attraction regimes lead to treaty residence?
Instantiates
Publication
Label
Can special attraction regimes lead to treaty residence?
Publication

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      52.3736660 4.9336932
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