Tax exiles : a comparative study : part 3
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The work Tax exiles : a comparative study : part 3 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
Tax exiles : a comparative study : part 3
Resource Information
The work Tax exiles : a comparative study : part 3 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
- Tax exiles : a comparative study : part 3
- Language
- eng
- Summary
- This three-part article is a compendium of how major western economies have dealt with the issue of tax exiles, well advised elites who can move wherever they want when they perceive that they are being subjected to excessive taxation of their income and capital. The article is broken down into country studies of the principal income and transfer tax systems of the major western economies, how they handle tax exiles, and observations, especially as to the efficacy of tax reforms designed to address tax-motivated expatriation. Part 1 covers the United States and Canada and implications for tax-motivated expatriation of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MCOM), and the arrival of the Foreign Account Tax Compliance Act (FATCA). Part 2 discusses the United Kingdom. Part 3 concludes the series with France and Germany
- Citation source
- In: Journal of international taxation. - New York. - Vol. 24 (2013),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Tax exiles : a comparative study : part 3Work of
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