000			01769nab a2200241 c 4500
003			ES-MaIEF
005			20190625163835.0
007			ta
008			190625s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _cES-MaIEF
041			_aeng
100	1		_964165 _aBeretta, Giorgio
245		0	_aCitizenship and tax _c Giorgio Beretta
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aSince the time of the ancient Greeks and Romans, citizenship has defined the membership of an individual to a polity. Despite being a central pillar of national states and a supranational institution like the European Union, the importance of citizenship has progressively declined due to globalization and increased cross-border mobility. Indeed, citizenship has almost been abandoned as a connecting factor for establishing a state’s tax jurisdiction. This article, however, argues that such a perception is partly misplaced. Far from being a relic of the past, citizenship still maintains relevance in today’s international tax arena. Citizenship can serve, at times, either to extend or restrict a state’s taxing rights over an individual’s income. And yet, the use of citizenship for tax purposes is often instrumental and does not reflect the effective participation of an individual in a polity, which might ultimately suggest abandoning citizenship altogether as a relevant connecting factor in jurisdictional tax matters.
650		4	_954464 _aCIUDADANÍA
650			_aIMPUESTOS _947460
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773	0		_9160485 _oWTJ/2019/2 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 2, May 2019
942			_cRE
999			_c140809 _d140809