Circumstances and issues of doubt relating to exit taxation : An overview of the current legal situation and a critical analysis
Language: English
Published by Our Knowledge Publishing, 2026
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 121.43
Quantity: 2 available
Add to basketItem description from seller
nach der Bestellung gedruckt Neuware - Printed after ordering - 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.
Seller Inventory # 9786630362206
- Title
- Circumstances and issues of doubt relating to exit taxation : An overview of the current legal situation and a critical analysis
- Author
- Markos Michos-Michopoulos
- Publisher
- Our Knowledge Publishing
- Publication year
- 2026
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 6630362209
- ISBN 13
- 9786630362206
- Item weight
- 215 grams
- Dimensions
- 220x150x8 mm
"Synopsis" may belong to another edition of this title.
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