Are individual new residents’ regimes tax erosive or base shifting? by Marcos Andre Vinhas Catao
By: Catão, Marcos André Vinhas
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | REGIMENES ESPECIALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | IMPUESTOS DE SALIDA | RENTAS EXTRANJERAS | INVERSIONES EXTRANJERAS
In:
Tax Notes International v. 117, n. 2, January 13 2025, p. 293-295Summary: In this article, Catao examines policy concerns regarding special tax regimes countries use to attract new residents.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2025/117/2-5 (Browse shelf) | Available | OP 138-Bis/2025/117/2-5 |
In this article, Catao examines policy concerns regarding special tax regimes countries use to attract new residents.
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