The Resource We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)

We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)

Label
We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
Title
We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
Creator
Contributor
Subject
Language
eng
Summary
This article continues the survey, begun in part 1, of the treatment of individual taxpayers who change their residence to various countries. The law and practice in each country are described based on a uniform structure which includes issues such as: tax base, basic tax treatment of new and temporary residents, special treatment of gains, taxation of a pre-residence sale of property, treatment of distribution from a foreign trust to a resident beneficiary of property. Part 1 of the article covers Canada, France, and Germany. This part 2 discusses Israel, Japan, Luxembourg, Mexico and the Netherlands. Part 3 looks at Switzerland, the United Kingdom and the United States
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 4 ; p. 46-64
http://library.link/vocab/creatorName
  • Cohn, J.M
  • Nakatani, E
  • Kajiwara, K
  • O'Neal, J.T
  • Chacón, S
  • Gordillo Rousse, A
  • Viergever, J.P
Geographic coverage
  • Asia
  • Europe
  • Middle East
  • North America
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Karlin, M.J.A
http://library.link/vocab/subjectName
  • residence
  • worldwide income
  • tax base
  • capital gains tax
  • rollover relief
  • property tax
  • wealth tax
Label
We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
Instantiates
Publication
Label
We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
Publication

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