The Resource Citizenship and tax

Citizenship and tax

Label
Citizenship and tax
Title
Citizenship and tax
Creator
Subject
Language
eng
Summary
Since the time of the ancient Greeks and Romans, citizenship has defined the membership of an individual to a polity. Despite being a central pillar of national states and a supranational institution like the European Union, the importance of citizenship has progressively declined due to globalization and increased cross-border mobility. Indeed, citizenship has almost been abandoned as a connecting factor for establishing a state's tax jurisdiction. This article, however, argues that such a perception is partly misplaced. Far from being a relic of the past, citizenship still maintains relevance in today's international tax arena. Citizenship can serve, at times, either to extend or restrict a state's taxing rights over an individual's income. And yet, the use of citizenship for tax purposes is often instrumental and does not reflect the effective participation of an individual in a polity, which might ultimately suggest abandoning citizenship altogether as a relevant connecting factor in jurisdictional tax matters
Citation source
In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 2 ; p. 227-260
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • citizenship
  • tie-breaker rule
  • nexus approach
  • allocation of taxing rights
  • anti-avoidance
Label
Citizenship and tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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