The Resource We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)
We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)
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 1) 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 1) 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 presents a survey 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. This Part 1 of the article covers Canada, France, and Germany. Part 2 covers Israel, Japan, Luxembourg, Mexico, and the Netherlands. Part 3 covers 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 1)
- Title
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)
- Language
- eng
- Summary
- This article presents a survey 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. This Part 1 of the article covers Canada, France, and Germany. Part 2 covers Israel, Japan, Luxembourg, Mexico, and the Netherlands. Part 3 covers Switzerland, the United Kingdom, and the United States
- Citation source
- In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 3 ; p. 28-41, 61-64
- http://library.link/vocab/creatorName
-
- Brown, S.M
- Novak, J
- Gabaud, L
- Jacob, F
- Geographic coverage
-
- North America
- Europe
- 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 1)
- Label
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)
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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/raT3FnAwoJ4/" 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/raT3FnAwoJ4/">We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)</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>
