Catão, Marcos André Vinhas
Are individual new residents’ regimes tax erosive or base shifting? / by Marcos Andre Vinhas Catao
In this article, Catao examines policy concerns regarding special tax regimes countries use to attract new residents.
FISCALIDAD INTERNACIONAL
REGIMENES ESPECIALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
IMPUESTOS DE SALIDA
RENTAS EXTRANJERAS
INVERSIONES EXTRANJERAS
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 293-295
Are individual new residents’ regimes tax erosive or base shifting? / by Marcos Andre Vinhas Catao
In this article, Catao examines policy concerns regarding special tax regimes countries use to attract new residents.
FISCALIDAD INTERNACIONAL
REGIMENES ESPECIALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
IMPUESTOS DE SALIDA
RENTAS EXTRANJERAS
INVERSIONES EXTRANJERAS
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 293-295