Emigration Taxes – Several Questions, Few Answers: From Lasteyrie to National Grid Indus and beyond
2012 (English)In: Intertax, ISSN 0165-2826, no 6-7, 382-399 p.Article in journal (Refereed) Published
In this article, several problems caused by emigration taxation are addressed. First, a method to identify and discuss these problems in an international context is presented. Second, several problems in relation to tax treaty law, and EU law are identified and analysed. EU law problems are identified and discussed in relation to exit taxes and postponed collection of tax (referred to as trailing taxes). Finally, comments regarding the problems of simultaneously applying tax treaty law as well as EU law on emigration taxes are made.
Place, publisher, year, edition, pages
Kluwer Law International, 2012. no 6-7, 382-399 p.
Research subject Fiscal Law; European (Integration) Law
IdentifiersURN: urn:nbn:se:uu:diva-204474OAI: oai:DiVA.org:uu-204474DiVA: diva2:639173