Are exit taxes discriminatory? by Reuven S. Avi Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2024Subject(s): DISCRIMINACIÓN | IMPUESTOS DE SALIDA | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 13, June 24 2024; p. 1947-1955Summary: Reuven S. Avi-Yonah (aviyonah@umich.edu) is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Gamage, Robert Goulder, Nicola Sartori, Wolfgang Schoen, and Fadi Shaheen for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explores whether the United States or EU member states are in a better position regarding exit taxes.
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Reuven S. Avi-Yonah (aviyonah@umich.edu) is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Gamage, Robert Goulder, Nicola Sartori, Wolfgang Schoen, and Fadi Shaheen for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explores whether the United States or EU member states are in a better position regarding exit taxes.
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