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Vol 22 No 7 July/August 2017

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Cover of Manual of Housing Law

Manual of Housing Law

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Taxation of Expatriates

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ISBN13: 9789041110114
ISBN: 9041110119
Published: August 1998
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: £104.00



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With the globalization of the world's economies, the elimination of barriers to mobility within trade blocks, and the growth of consolidated multinational businesses, the movement of employees and independent contractors is an obvious feature of modern commercial life. While labour mobility may not yet be as free as capital mobility, the ground is closing. A logical response to the increased mobility of labour would be a gradual convergence of different countries' tax rules applying to expatriates, as nations seek to grapple with the same problem, and a growing harmonization of rules to prevent overlaps and double taxation while closing the lacunae which allow taxpayers to escape taxation completely.;As the papers in this volume show, however, the legislatures responsible for drafting tax laws and the tax authorities responsible for administering them are many steps behind commercial developments. Indeed, if anything, the gap is widening. As the papers in this volume examine every aspect of the topic, different, sometimes dramatically different, approaches between jurisdictions are revealed. It is, therefore, to be hoped that governments turn their attention to the problems raised in this volume and explore appropriate paths for unilateral or multilateral resolution of these issues.

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Series: IFA Congress Seminar

Cross-border Effects of Restructuring Including Change of Legal Form
ISBN 9789041116796
Published October 2001
Kluwer Law International
£76.00
Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
ISBN 9789041101587
Published February 1996
Kluwer Law International
£61.00
Environmental Taxes and Charges
ISBN 9789041100689
Published November 1995
Kluwer Law International
£126.00
The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
ISBN 9789041104779
Published December 0002
Kluwer Law International
£69.00
Practical Experience with the OECD Transfer Pricing Guidelines
ISBN 9789041112989
Published December 0002
Kluwer Law International
£41.00
Taxation of Non-resident Entertainers
ISBN 9789041102850
Published December 0002
Kluwer Law International
£95.00
Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities
ISBN 9789041104762
Published December 0002
Kluwer Law International
£69.00
Tax Treaties and Local Taxes
ISBN 9789065447029
Published December 0002
Kluwer Law International
£57.00