The Resource Competencia fiscal en la tributación de las personas físicas en la Unión Europea

Competencia fiscal en la tributación de las personas físicas en la Unión Europea

Label
Competencia fiscal en la tributación de las personas físicas en la Unión Europea
Title
Competencia fiscal en la tributación de las personas físicas en la Unión Europea
Title variation
Personal taxation and tax competition in the European Union
Creator
Subject
Language
eng
Summary
This article analyses the key focus of tax competition in the taxation of individuals within the European Union. For this purpose, the study examines the different factors that determine the possibilities of tax arbitrage by citizens. In this case, the author has identified that tax arbitrage will be specifically linked to the selective mobility of individuals and their tax bases, as well as to the differences in taxation among Member States, both through actual regimes like the one for inpatriates, and by means of the general elements of the tax system (tax rates, the avoidance of double taxation, or the lack of exchange of information). These differences may be driven by the Member States themselves, aware as they are that they can benefit from the tax arbitrage of citizens under certain conditions, and that it is the beginning of tax competition
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2014),
http://library.link/vocab/creatorName
Martín Rodríguez, J.M
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • tax competition
  • tax arbitrage
  • flat tax
  • dual income tax
Label
Competencia fiscal en la tributación de las personas físicas en la Unión Europea
Instantiates
Publication
Label
Competencia fiscal en la tributación de las personas físicas en la Unión Europea
Publication

Library Locations

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