Moser, Karen
Recent developments and challenges regarding exit taxes in the context of tax treaties Articles 13 of the OECD Model and change of residence / Karen Moser .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author considers whether article 13(5) of the OECD Model applies to exit taxes and whether it precludes the application of exit taxes. The author also examines to what extent tax treaties can mitigate the risk of double taxation with regard to exit taxes.
IMPUESTOS DE SALIDA
RESIDENCIA FISCAL
DOBLE IMPOSICION
CONVENIOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 73, n. 10, October 2019, p. 526-542
Recent developments and challenges regarding exit taxes in the context of tax treaties Articles 13 of the OECD Model and change of residence / Karen Moser .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author considers whether article 13(5) of the OECD Model applies to exit taxes and whether it precludes the application of exit taxes. The author also examines to what extent tax treaties can mitigate the risk of double taxation with regard to exit taxes.
IMPUESTOS DE SALIDA
RESIDENCIA FISCAL
DOBLE IMPOSICION
CONVENIOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 73, n. 10, October 2019, p. 526-542