Beretta, Giorgio
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions / Beretta, Giorgio .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author discusses the different policies a jurisdiction can implement to address the cross-border mobility of individuals, illustrates the main defensive strategies adopted by the emigration country and relates them to the introduction of preferential tax regimes for inward expatriates by the immigration country.
CIRCULACION DE PERSONAS
FISCALIDAD INTERNACIONAL
CONFLICTOS JURISDICCIONALES
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 439-449
Mobility of inviduals after BEPS : the persistent conflict between jurisdictions / Beretta, Giorgio .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author discusses the different policies a jurisdiction can implement to address the cross-border mobility of individuals, illustrates the main defensive strategies adopted by the emigration country and relates them to the introduction of preferential tax regimes for inward expatriates by the immigration country.
CIRCULACION DE PERSONAS
FISCALIDAD INTERNACIONAL
CONFLICTOS JURISDICCIONALES
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 439-449