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Circumstances and issues of doubt relating to exit taxation: An overview of the current legal situation and a critical analysis - Softcover
Synopsis
Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios.
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Circumstances and issues of doubt relating to exit taxation (Paperback)
Published by
Our Knowledge Publishing, 2026
ISBN 10: 6630362209
ISBN 13: 9786630362206
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Seller: Grand Eagle Retail, Bensenville, IL, U.S.A.
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Paperback. Condition: new. Paperback. Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Seller Inventory # 9786630362206
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Circumstances and issues of doubt relating to exit taxation
Published by
Our Knowledge Publishing, 2026
ISBN 10: 6630362209
ISBN 13: 9786630362206
New
Softcover
Seller: California Books, Miami, FL, U.S.A.
Seller rating 5 out of 5 stars
Condition: New. Seller Inventory # I-9786630362206
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Circumstances and issues of doubt relating to exit taxation
Published by
Our Knowledge Publishing Aug 2026, 2026
ISBN 10: 6630362209
ISBN 13: 9786630362206
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Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 132 pp. Englisch. Seller Inventory # 9786630362206
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Circumstances and issues of doubt relating to exit taxation | An overview of the current legal situation and a critical analysis
Published by
Our Knowledge Publishing, 2026
ISBN 10: 6630362209
ISBN 13: 9786630362206
New
Taschenbuch
Seller: preigu, Osnabrück, Germany
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Taschenbuch. Condition: Neu. Circumstances and issues of doubt relating to exit taxation | An overview of the current legal situation and a critical analysis | Markos Michos-Michopoulos | Taschenbuch | Englisch | 2026 | Our Knowledge Publishing | EAN 9786630362206 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand. Seller Inventory # 136274386
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Circumstances and issues of doubt relating to exit taxation (Paperback)
Published by
Our Knowledge Publishing, 2026
ISBN 10: 6630362209
ISBN 13: 9786630362206
New
Paperback
Seller: CitiRetail, Stevenage, United Kingdom
Seller rating 5 out of 5 stars
Paperback. Condition: new. Paperback. Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. Seller Inventory # 9786630362206
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