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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

Michos-Michopoulos, Markos

 
9786630362206: Circumstances and issues of doubt relating to exit taxation: An overview of the current legal situation and a critical analysis
Softcover
ISBN 10: 6630362209 ISBN 13: 9786630362206
Publisher: Our Knowledge Publishing, 2026

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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Publisher
Our Knowledge Publishing
Publication date
2026
Language
English
ISBN 10 
6630362209
ISBN 13 
9786630362206
Binding
Paperback
Number of pages
132