Traversa, Edoardo
EU and international income tax coordination after the pandemics it is time to take it personal / Edoardo Traversa .-- , 2021
Resumen.
In this editorial the author argues that the fact that an increasing number of states are implementing favourable regimes and changing their tax policies to attract not only companies but individuals (tax holidays, exemption for foreign income, or deductions for real or deemed expatriation costs) asks for more international tax coordination in the area of individual income tax.
UNION EUROPEA
POLITICA FISCAL
INCENTIVOS FISCALES
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
ARMONIZACION FISCAL
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 390-392
EU and international income tax coordination after the pandemics it is time to take it personal / Edoardo Traversa .-- , 2021
Resumen.
In this editorial the author argues that the fact that an increasing number of states are implementing favourable regimes and changing their tax policies to attract not only companies but individuals (tax holidays, exemption for foreign income, or deductions for real or deemed expatriation costs) asks for more international tax coordination in the area of individual income tax.
UNION EUROPEA
POLITICA FISCAL
INCENTIVOS FISCALES
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
ARMONIZACION FISCAL
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 390-392