The Resource Tax residence and the mobility of companies : borderline cases under private international law and tax law

Tax residence and the mobility of companies : borderline cases under private international law and tax law

Label
Tax residence and the mobility of companies : borderline cases under private international law and tax law
Title
Tax residence and the mobility of companies : borderline cases under private international law and tax law
Creator
Subject
Language
eng
Summary
The author, in this article, addresses the interrelationship between private international law and taxation laws in regard to corporate residence and migration, concluding that further harmonization of private international law would enhance corporate mobility. He notes that while ECJ case law has been invaluable in increasing corporate mobility, further case law is needed to resolve certain obstacles that impact a company's freedom to migrate as compared to migrating individuals
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
Van Daele, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • residence
  • migration
  • fundamental freedoms
  • ECJ case law
  • exit tax
Label
Tax residence and the mobility of companies : borderline cases under private international law and tax law
Instantiates
Publication
Label
Tax residence and the mobility of companies : borderline cases under private international law and tax law
Publication

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