Buch, Englisch, Band 54, 240 Seiten
Buch, Englisch, Band 54, 240 Seiten
Reihe: Series on International Taxation
ISBN: 978-90-411-6136-9
Verlag: Wolters Kluwer
This important and timely book, for the first time in such depth, explores such aspects of the problem as the following:
- - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes);
- - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another;
- - taxing cross-border retirement income; and
- - migration-related aspects of tax preferential treatment of the elderly.
With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions.
The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Autoren/Hrsg.
Fachgebiete
- Rechtswissenschaften Steuerrecht Umsatzsteuer
- Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Medien-, Informations und Kommunikationswirtschaft Informationstechnik, IT-Industrie
- Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
Weitere Infos & Material
Editors
Contributors
Preface
CHAPTER 1 High-Skilled Migration: A Tax Perspective Yariv Brauner
CHAPTER 2 Competitive Income Taxation with Migration John D. Wilson
CHAPTER 3 And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century Reuven S. Avi-Yonah
CHAPTER 4 Home-Country Effects of Corporate Inversions Omri Marian
CHAPTER 5 Tax Aspects of the Mobility of Individuals and Companies within the EU Carlo Garbarino
CHAPTER 6 The Consequences of State Tax Preferential Treatment of the Elderly Karen Smith Conway & Jonathan C. Rork
CHAPTER 7 Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules Cynthia Blum