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Vol 21 No 9 Sept/Oct 2016

Book of the Month

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Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Taxation and Migration

Edited by: Reuven Avi-Yonah

ISBN13: 9789041161369
Published: October 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £100.00

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Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following:

  • migration for tax reasons, especially corporate “inversions” (change in corporate residence for tax purposes);
  • tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another;
  • taxing cross-border retirement income; and
  • migration-related aspects of tax preferential treatment of the elderly.
With particular emphasis on the effects and opportunities created by the changing international tax regime – and with attention to the role of tax treaties and recent court cases – chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.


CHAPTER 1 High-Skilled Migration: A Tax Perspective Yariv Brauner
CHAPTER 2 Competitive Income Taxation with Migration John D. Wilson
CHAPTER 3 And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century Reuven S. Avi-Yonah
CHAPTER 4 Home-Country Effects of Corporate Inversions Omri Marian
CHAPTER 5 Tax Aspects of the Mobility of Individuals and Companies within the EU Carlo Garbarino
CHAPTER 6 The Consequences of State Tax Preferential Treatment of the Elderly Karen Smith Conway & Jonathan C. Rork
CHAPTER 7 Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules Cynthia Blum

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
To be published March 2017
Kluwer Law International
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041132062
Published August 2010
Kluwer Law International
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
The Dividend Concept in International Tax Law ISBN 9789041197658
Published January 2000
Kluwer Law International
Out of print