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)
Resource Information
The item We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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)
- 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)
- Label
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
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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/portal/We-will-be-landing-soon--a-multinational-survey/_xxRXt4i5FA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/We-will-be-landing-soon--a-multinational-survey/_xxRXt4i5FA/">We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
