The Resource Change of residence by natural persons in the light of the EC freedoms

Change of residence by natural persons in the light of the EC freedoms

Label
Change of residence by natural persons in the light of the EC freedoms
Title
Change of residence by natural persons in the light of the EC freedoms
Creator
Subject
Language
eng
Summary
This paper analyses whether restrictions like exit taxes may be justified in the light of decisions of the European Court of Justice interpreting the EC treaty. It also examines the OECD Model with respect to exit taxes and suggests possible modifications that would provide for the equitable allocation of unrealized capital gains on the moveable property of an emigrating taxpayer. The focus is on exit taxation of individuals, but related problems arise when a company transfers its residence to another country, or transfers assets from one country to another
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 549-574
http://library.link/vocab/creatorName
Nestmann, M
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • residence
  • fundamental freedoms
  • exit tax
  • non-discrimination
  • source principle of taxation
  • residence principle of taxation
  • ECJ case law
Label
Change of residence by natural persons in the light of the EC freedoms
Instantiates
Publication
Label
Change of residence by natural persons in the light of the EC freedoms
Publication

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