The Resource Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved

Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved

Label
Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
Title
Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
Creator
Subject
Language
eng
Summary
The phenomenon of cross-border pension benefits has gained exponential traction in recent decades, the assumed main causes being greater mobility among taxpayers, globalization, the blurring of borders within Europe, and technological advances that have made it relatively easy for people to settle permanently abroad following their retirement. From a tax perspective, one question that is relevant in this context is which country has the right to impose tax on pension benefits following emigration. This article discusses what the author believes to be an appropriate allocation of taxing rights for cross-border pension payments
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
http://library.link/vocab/creatorName
Starink, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • source principle of taxation
  • residence principle of taxation
  • allocation of taxing rights
  • pension
Label
Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
Instantiates
Publication
Label
Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
Publication

Library Locations

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