The Resource Mobility of inviduals after BEPS : the persistent conflict between jurisdictions

Mobility of inviduals after BEPS : the persistent conflict between jurisdictions

Label
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions
Title
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions
Creator
Subject
Language
eng
Summary
In this article, the author discusses the different policies a jurisdiction can implement to address the cross-border mobility of individuals, illustrates the main defensive strategies adopted by the emigration country and relates them to the introduction of preferential tax regimes for inward expatriates by the immigration country
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 7 ; p. 439-449
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • working abroad
  • emigration
  • citizenship
  • immigration
  • residence
  • exit tax
  • high net worth individual
  • expatriate
  • tax treaty
Label
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions
Instantiates
Publication
Label
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions
Publication

Library Locations

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