The Resource Nottebohm : a challenge to golden passports? (Part 2)

Nottebohm : a challenge to golden passports? (Part 2)

Label
Nottebohm : a challenge to golden passports? (Part 2)
Title
Nottebohm : a challenge to golden passports? (Part 2)
Creator
Subject
Language
eng
Summary
Governments may grant nationality/citizenship or residence status to a foreign person who invests a specified amount in that country ("residence by investment" (RBI) or "citizenship by investment" (CBI) schemes). Such nationality/citizenship or residence status is sometimes referred to as a "golden passport" or "golden visa." The article discusses how RBI and CBI might result in challenges by other governments. In part 1 of the article the author recalls the details on the International Court of Justice Nottebohm case decision of 6 April 1955. This part 2 explores two significant issues: (1) the obligations of individuals to disclose tax residency status for purposes of the OECD's Common Reporting Standard (CRS); and (2) whether a claim of residence for tax purposes can be challenged
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 3 ; p. 28-35
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • citizenship
  • nationality
  • residence
  • investment
  • disclosure
  • UN Model
  • US Model
  • Common Reporting Standard
  • reporting requirements
Label
Nottebohm : a challenge to golden passports? (Part 2)
Instantiates
Publication
Label
Nottebohm : a challenge to golden passports? (Part 2)
Publication

Library Locations

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