Competencia fiscal en la tributación de las personas físicas en la Unión Europea

Resource Information

The work Competencia fiscal en la tributación de las personas físicas en la Unión Europea 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

Competencia fiscal en la tributación de las personas físicas en la Unión Europea

Title variation

Personal taxation and tax competition in the European Union

Creator

• Martín Rodríguez, J.M

Subject

• dual income tax
• flat tax
• tax arbitrage
• tax competition

Language

eng

Summary

This article analyses the key focus of tax competition in the taxation of individuals within the European Union. For this purpose, the study examines the different factors that determine the possibilities of tax arbitrage by citizens. In this case, the author has identified that tax arbitrage will be specifically linked to the selective mobility of individuals and their tax bases, as well as to the differences in taxation among Member States, both through actual regimes like the one for inpatriates, and by means of the general elements of the tax system (tax rates, the avoidance of double taxation, or the lack of exchange of information). These differences may be driven by the Member States themselves, aware as they are that they can benefit from the tax arbitrage of citizens under certain conditions, and that it is the beginning of tax competition

Citation source

In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2014),

Geographic coverage

• European Union
• Europe

Language note

Spanish