000 01224nab a2200253 c 4500
003 ES-MaIEF
005 20190131145350.0
007 ta
008 190131t2018 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _961634
_aDukmedjian, Pierre-Régis
245 0 _aLuxembourg offers tax incentives to attract highly skilled employees
_c Pierre - Régis Dukmedjian and Nadejda Girleanu
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the authors examine some of the tax incentives Luxembourg uses to attract highly skilled workers to the country. These include stock option plans, the favourable carried interest regime, and a special package of tax benefits for both highly skilled employees who move to Luxembourg for work and their employers.
650 4 _947884
_aTRABAJADORES
650 4 _947462
_aINCENTIVOS FISCALES
650 4 _947658
_aLUXEMBURGO
700 1 _966075
_aGirleanu, Nadejda
773 0 _9158485
_oOP 138-Bis/2018/92/8
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 92, n. 8, November 19, 2018, p. 793-796
942 _cART
999 _c139808
_d139808