The Resource Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond

Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond

Label
Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
Title
Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
Creator
Subject
Language
eng
Summary
In this article, several problems caused by emigration taxation are addressed. First, a method to identify and discuss these problems in an international context is presented. Second, several problems in relation to tax treaty law, and EU law are identified and analysed. EU law problems are identified and discussed in relation to exit taxes and postponed collection of tax (referred to as trailing taxes). Finally, comments regarding the problems of simultaneously applying tax treaty law as well as EU law on emigration taxes are made
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Cejie, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • capital gains tax
  • tax treaty
  • EU law
  • extended limited tax liability
  • ECJ case law
Label
Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
Instantiates
Publication
Label
Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...