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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
Inhaltsangabe
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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Über die Autorin bzw. den Autor
Markos Michos-Michopoulos, LLM.oec., ha studiato giurisprudenza ed economia con specializzazione in diritto finanziario presso l'Università di Salisburgo. È assistente fiscale presso una delle Big Four con sede a Vienna. Le sue principali aree di consulenza sono i servizi per datori di lavoro globali e il diritto tributario internazionale.
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Paperback. Zustand: 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. Bestandsnummer des Verkäufers 9786630362206
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Circumstances and issues of doubt relating to exit taxation
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Circumstances and issues of doubt relating to exit taxation | An overview of the current legal situation and a critical analysis
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Taschenbuch. Zustand: 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. Bestandsnummer des Verkäufers 136274386
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Circumstances and issues of doubt relating to exit taxation (Paperback)
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Paperback. Zustand: 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. Bestandsnummer des Verkäufers 9786630362206
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