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
By: Moser, Karen
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS DE SALIDA | RESIDENCIA FISCAL | DOBLE IMPOSICION | CONVENIOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 73, n. 10, October 2019, p. 526-542Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/10-4 (Browse shelf) | Available | BIT/2019/10-4 |
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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.
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