Change of residence by natural persons in the light of the EC freedoms
Resource Information
The work Change of residence by natural persons in the light of the EC freedoms represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Change of residence by natural persons in the light of the EC freedoms
Resource Information
The work Change of residence by natural persons in the light of the EC freedoms represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Change of residence by natural persons in the light of the EC freedoms
- Language
- eng
- Summary
- This paper analyses whether restrictions like exit taxes may be justified in the light of decisions of the European Court of Justice interpreting the EC treaty. It also examines the OECD Model with respect to exit taxes and suggests possible modifications that would provide for the equitable allocation of unrealized capital gains on the moveable property of an emigrating taxpayer. The focus is on exit taxation of individuals, but related problems arise when a company transfers its residence to another country, or transfers assets from one country to another
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 549-574
- Geographic coverage
-
- International
- European Union
- Language note
- English
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Context of Change of residence by natural persons in the light of the EC freedomsWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/KqAoziLuD_A/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/KqAoziLuD_A/">Change of residence by natural persons in the light of the EC freedoms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
