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Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal = Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven Juan Jesús Martos García

By: Martos García, Juan Jesús.
Material type: ArticleArticlePublisher: 2018Other title: Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven.Subject(s): IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | RESIDENCIA FISCAL | NO RESIDENTES | PARAISOS FISCALES | IMPUESTOS DE SALIDA | ESPAÑA In: Estudios financieros: Revista de Contabilidad y Tributación. Comentarios, Casos Prácticos n. 423, Junio 2018, p. 55-72
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