Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions

G. Beretta

12 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Corporate Taxation and Avoidance European Law and Migration

Abstract

In this article, the author discusses the different policies a jurisdiction can implement to address the cross-border mobility of individuals, illustrates the main defensive strategies adopted by the emigration country and relates them to the introduction of preferential tax regimes for inward expatriates by the immigration country.

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1956A Pure Theory of Local Expenditures 1987Aliens and Citizens: The Case for Open Borders 2010The making of a transnational capitalist class 2002Tax Havens and the Commercialization of State Sovereignty 2016Commercializing Citizenship in Crisis EU: The Case of Immigrant Investor Programmes 2015Too Much of a Good Thing? Prudent Management of Inflows under Economic Citizenship Programs 2017Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation 2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy

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