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The Resource Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem

Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem

Label
Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Title
Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Creator
Subject
Language
eng
Summary
The objective of this thesis is to identify and critically analyse some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. Often, the main reason for introducing emigration taxes is to protect the tax base of the emigration state. Taxation based on emigration leads to several problems. First, emigration taxes often lead to double taxation. An important question is, therefore, whether double tax conventions will eliminate double taxation. Secondly, the tax rules can be questioned from an EU perspective. They may constitute restrictions to the freedoms of the TFEU. If such restrictions are at hand, the questions arise whether they can be justified or whether they are to be considered prohibited restrictions
http://library.link/vocab/creatorName
Cejie, K
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Swedish
Literary form
non fiction
http://library.link/vocab/subjectName
  • exit tax
  • income tax
  • tax treaty
  • emigration
  • EU law
  • capital gains
Label
Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Instantiates
Publication
Extent
567 p.
Isbn
9789150621600
Label
Utflyttningsbeskattning av kapitalökningar : en skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Publication
Extent
567 p.
Isbn
9789150621600

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      52.3736660 4.9336932
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