uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
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, 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
Research subject
Fiscal Law; European (Integration) Law
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: 2013-08-08Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Cejie, Katia
By organisation
Department of Law
In the same journal

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 153 hits
ReferencesLink to record
Permanent link

Direct link