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EU and international income tax coordination after the pandemics it is time to take it personal Edoardo Traversa

By: Traversa, Edoardo.
Material type: ArticleArticlePublisher: 2021Subject(s): UNION EUROPEA | POLITICA FISCAL | INCENTIVOS FISCALES | IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | ARMONIZACION FISCAL In: Intertax v. 49, Issue 5, May 2021, p. 390-392Summary: 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.
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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.

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