The Resource Tax exiles : a comparative study : part 1

Tax exiles : a comparative study : part 1

Label
Tax exiles : a comparative study : part 1
Title
Tax exiles : a comparative study : part 1
Creator
Subject
Language
eng
Summary
This three-part article is a compendium of how major western economies have dealt with the issue of tax exiles, well advised elites who can move wherever they want when they perceive that they are being subjected to excessive taxation of their income and capital. The article is broken down into country studies of the principal income and transfer tax systems of the major western economies, how they handle tax exiles, and observations, especially as to the efficacy of tax reforms designed to address tax-motivated expatriation. This part 1 covers the United States and Canada and implications for tax-motivated expatriation of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MCOM), and the arrival of the Foreign Account Tax Compliance Act (FATCA). Part 2 discusses the United Kingdom. Part 3 concludes the series with France and Germany
Citation source
In: Journal of international taxation. - New York. - Vol. 24 (2013),
Geographic coverage
North America
Language note
English
Label
Tax exiles : a comparative study : part 1
Instantiates
Publication
Label
Tax exiles : a comparative study : part 1
Publication

Library Locations

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