Mobility of inviduals after BEPS : the persistent conflict between jurisdictions Beretta, Giorgio
By: Beretta, Giorgio
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Material type: 
ArticlePublisher: 2018Subject(s): CIRCULACION DE PERSONAS | FISCALIDAD INTERNACIONAL | CONFLICTOS JURISDICCIONALESOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 7, July 2018, p. 439-449Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/7-4 (Browse shelf) | Available | BIT/2018/7-4 |
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.
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