Taxation and migration / edited by Reuven S. Avi-Yonah, Joel Slemrod.

Colaborador(es): Avi-Yonah, Reuven S. (Reuven Shlomo), 1957- [] | Slemrod, Joel- []Tipo de material: TextoTextoSeries Series on international taxation ; 54Detalles de publicación: Alphen aan den Rijn, the Netherlands : Wolters Kluwer Law and Business, [2015] Descripción: xviii, 216 pages : illustration ; 25 cmISBN: 9789041161369; 9041161368Tema(s): Taxation -- Law and legislation | International business enterprises -- Taxation -- Law and legislation | Immigrants -- Taxation -- Law and legislation | Derecho fiscal | Multinacionales -- Impuestos | Inmigrantes -- impuestos
Contenidos:
High-Skilled Migration: A Tax Perspective / Yariv Brauner -- Competitive Income Taxation with Migration / John D. Wilson -- And Yet It Moves : Taxation and Labor Mobility in the Twenty-First Century / Reuven S. Avi-Yonah -- Home-Country Effects of Corporate Inversions / Omri Marian -- Tax Aspects of the Mobility of Individuals and Companies within the EU / Carlo Garbarino -- The Consequences of State Tax Preferential Treatment of the Elderly / Karen Smith Conway & Jonathan C. Rork -- Migrants with Retirement Plans : The Challenge of Harmonizing Tax Rules / Cynthia Blum
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Includes bibliographical references.

High-Skilled Migration: A Tax Perspective / Yariv Brauner -- Competitive Income Taxation with Migration / John D. Wilson -- And Yet It Moves : Taxation and Labor Mobility in the Twenty-First Century / Reuven S. Avi-Yonah -- Home-Country Effects of Corporate Inversions / Omri Marian -- Tax Aspects of the Mobility of Individuals and Companies within the EU / Carlo Garbarino -- The Consequences of State Tax Preferential Treatment of the Elderly / Karen Smith Conway & Jonathan C. Rork -- Migrants with Retirement Plans : The Challenge of Harmonizing Tax Rules / Cynthia Blum

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