Competencia fiscal en la tributación de las personas físicas en la Unión Europea
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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.
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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
- 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
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Context of Competencia fiscal en la tributación de las personas físicas en la Unión EuropeaWork 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/V7H04ZH0pfM/" 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/V7H04ZH0pfM/">Competencia fiscal en la tributación de las personas físicas en la Unión Europea</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>