000 | 01055nab a22002057c 4500 | ||
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999 |
_c149867 _d149867 |
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003 | ES-MaIEF | ||
005 | 20241007160217.0 | ||
007 | ta | ||
008 | 241007s2024 us ||||| |||| 00| 0 eng d | ||
040 |
_aES-MaIEF _beng _cES-MaIEF |
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100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
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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 |
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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 |
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942 | _cART |