The Resource Hard times for emigration taxes in the EC

Hard times for emigration taxes in the EC

Label
Hard times for emigration taxes in the EC
Title
Hard times for emigration taxes in the EC
Creator
Subject
Language
eng
Summary
This paper deals with the legislation EC states have enacted to protect themselves against the loss of tax revenues caused by emigration of individuals, i.e. exit taxes, extended tax liabilities (trailing taxes) and recaptures (claw backs), and the compatibility with tax treaties and EC law
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 210-236
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • emigration
  • exit tax
  • extended limited tax liability
  • clawback
Label
Hard times for emigration taxes in the EC
Instantiates
Publication
Label
Hard times for emigration taxes in the EC
Publication

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