000 01055nab a22002057c 4500
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_d149867
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005 20241007160217.0
007 ta
008 241007s2024 us ||||| |||| 00| 0 eng d
040 _aES-MaIEF
_beng
_cES-MaIEF
100 1 _92740
_aAvi Yonah, Reuven Shlomo
245 1 0 _aAre exit taxes discriminatory?
_c by Reuven S. Avi Yonah
260 _c2024
520 _aReuven 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.
650 4 _953406
_aDISCRIMINACIÓN
650 4 _935162
_aIMPUESTOS DE SALIDA
650 4 _942888
_aESTADOS UNIDOS
773 0 _9172360
_oOP 138-Bis2024/114/13
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 114, n. 13, June 24 2024; p. 1947-1955
942 _cART