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 work We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2) 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

We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)

Creator

• Viergever, J.P
• Chacón, S
• Cohn, J.M
• Gordillo Rousse, A
• Kajiwara, K
• Nakatani, E
• O'Neal, J.T

Contributor

• Karlin, M.J.A

Subject

• worldwide income
• capital gains tax
• property tax
• residence
• rollover relief
• tax base
• wealth tax

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

Geographic coverage

• Asia
• Europe
• Middle East
• North America

Language note

English