The paper discusses Two variants of intra-EU “tax mobility”: commuting vs. migrating and advances a nuanced EU view on the mobility of “labor” by analyzing the diverse policy reactions by EU countries to commuting and migration of taxpayers inrelation to different types of mobility, namely: tax mobility of cross-border workers, tax mobility of other personal services, migration of workers and policies of the emigration-countries, migration of individual taxpayers and the ban on exit taxes, and migration of companies and the shift to an elective deferral system
Tax aspects of the mobility of individuais and companies within the EU
Garbarino, Carlo
2015
Abstract
The paper discusses Two variants of intra-EU “tax mobility”: commuting vs. migrating and advances a nuanced EU view on the mobility of “labor” by analyzing the diverse policy reactions by EU countries to commuting and migration of taxpayers inrelation to different types of mobility, namely: tax mobility of cross-border workers, tax mobility of other personal services, migration of workers and policies of the emigration-countries, migration of individual taxpayers and the ban on exit taxes, and migration of companies and the shift to an elective deferral systemFile in questo prodotto:
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AviYonah.pdf
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TAXATION AND MIGRATION.pdf
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