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Emigration Taxes – Several Questions, Few Answers: From Lasteyrie to National Grid Indus and beyond
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2012 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, no 6-7, 382-399 p.Article in journal (Refereed) Published
Abstract [en]

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.
National Category
Law
Research subject
Fiscal Law; European (Integration) Law
Identifiers
URN: urn:nbn:se:uu:diva-204474OAI: oai:DiVA.org:uu-204474DiVA: diva2:639173
Available from: 2013-08-06 Created: 2013-08-06 Last updated: 2017-12-06Bibliographically approved

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