Circumstances and issues of doubt relating to exit taxation (Paperback)
Language: English
Published by Our Knowledge Publishing, 2026
- Softcover
- New
Seller: CitiRetail, Stevenage, United KingdomCitiRetail
AbeBooks seller since June 29, 2022
Condition: New
£ 77.49
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Add to basketItem description from seller
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
- Title
- Circumstances and issues of doubt relating to exit taxation (Paperback)
- Author
- Markos Michos-Michopoulos
- Publisher
- Our Knowledge Publishing
- Publication year
- 2026
- Condition
- new
- Binding
- Paperback
- Language
- English
- ISBN 10
- 6630362209
- ISBN 13
- 9786630362206
"Synopsis" may belong to another edition of this title.
CitiRetail
Stevenage, United Kingdom
AbeBooks seller since June 29, 2022
Shipping rates from United Kingdom to U.S.A.
| Item | 7 to 14 business days | 7 to 60 business days |
|---|---|---|
| First item | £ 37.00 | £ 37.00 |
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