| 000 | 02509nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 190220t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964165 _aBeretta, Giorgio |
|
| 245 | 0 |
_aCross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project _c Giorgio Beretta |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aCross-border mobility of individuals has serious implications for states, irrespective of whether they are the emigration country or the immigration country and use citizenship or residence as the relevant criterion to exert their fiscal jurisdiction over the worldwide income of an individual taxpayer. This article illustrates in detail the various tax policies that a country can adopt to deal with cross-border mobility of individuals. The article first contrasts citizenship-based taxation with citizenship-by-investment programmes. Then, defensive strategies adopted by the emigration country against outward mobility of resident individuals are considered in parallel with preferential tax regimes for inward expatriates enacted by the immigration country. Next, the limited role - even after the Base Erosion and Profit Splitting (BEPS) Project - of tax treaties and other international tax instruments to curb competing fiscal policies of states is discussed. Finally, as a possible remedy to such clash of policies, the author tentatively proposes the abandonment of the long-established connecting factors of citizenship and residence and, in their place, the adoption of a new jurisdictional nexus based on the actual physical presence of an individual in the territory of a state, determined with the help of geo-localization technologies, which would lead to a proportional allocation of taxing rights among the countries interested in individual mobility. | ||
| 650 | 4 |
_936367 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948103 _aPRESUPUESTOS POR PROGRAMAS |
|
| 650 | 4 |
_936367 _aCIRCULACION DE PERSONAS |
|
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 650 | 4 |
_930755 _aARMONIZACION |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9158857 _oOP 2141/2019/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 1, January 2019, p. 91-112 |
|
| 942 | _cART | ||
| 999 |
_c139965 _d139965 |
||