The Resource Emigration taxes

Emigration taxes

Label
Emigration taxes
Title
Emigration taxes
Creator
Subject
Language
eng
Summary
This report discusses the tax effects triggered by the migration of individuals, with special reference to the notion of income. The discussion is restricted to income taxes with respect to individuals, with a focus on capital gains on shares. After an introduction, the subject is examined from a national law, tax treaty, and EC law perspective
Citation source
Bound in: The notion of income from capital. - Amsterdam : IBFD, 2005 ; p. 263-277
http://library.link/vocab/creatorName
Wiman, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • emigration
  • exit tax
  • tax treaty
  • capital gains
  • investment income
Label
Emigration taxes
Publication

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