Tax and salary issues in self-initiated expatriation

Self-Initiated Expatriation: Individual, Organizational, and National Perspectives

Volumn , Issue , 2012, Pages 143-159

  Egner, Thomas ^a  

^a UNIVERSITY OF BAMBERG   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84893021452     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203111505     Document Type: Chapter

References (21)

1. De Broe, L. (2010). The relevance of residence under EC tax law. In G. Maisto (Ed.), Residence of individuals under tax treaties and EC law (pp. 107–132). Amsterdam: IBFD.
2. De Broe, L., & Bammens, N. (2010). Belgium. In J. M. Mössner (Ed.), Taxation of workers in Europe (pp. 109–140). Amsterdam: IBFD.
3. Deloitte (2011). Taxation and investment guide: China, China highlights. Retrieved from http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Intl%20Tax%20and%20Business%20Guides/2011/ dtt_tax_highlight_2011_China.pdf.
4. Dirkis, M. (2010). The expression ‘liable to tax by reason of his domicile, residence’ under Art. 4 (1) of the OECD Model Convention. In G. Maisto (Ed.), Residence of individuals under tax treaties and EC law (pp. 135–152). Amsterdam: IBFD.
5. Eden, S., & Taboado, C. P. (2010). General report on the taxation of workers in Europe. In J. M. Mössner (Ed.), Taxation of workers in Europe (pp. 25–37). Amsterdam: IBFD.
6. Elschner, C., & Schwager, R. (2007). A simulation method to measure the effective tax rate on highly skilled labor. Public Finance Analysis, 63(4), 563–582.
7. Endres, D., Spengel, C., Elschner, C., & Schmidt, O. (2005). The tax burden of international assignment. Intertax, 33, 490–502.
8. HM Revenue & Customs (2010). Residence, domicile and the remittance basis. Retrieved www.hmrc.gov.uk/cnr/hmrc6.pdf.
9. Israel Ministry of Immigrant Absorption (n.d.). Tax reform. Retrived from http://www.moia.gov.il/Moia_en/TaxReform/Introducinginnovativereforms. htm?SearchText=.
10. Jacobs, O. H., Endres, D., Spengel, C., Elschner, C., Höfer, R., & Schmidt, O. (2005). International taxation of expatriates—Survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments. Frankfurt: Fachverlag Moderne Wirtschaft.
11. Lemos, M. (2010). United Kingdom. In G. Maisto (Ed.), Residence of individuals under tax treaties and EC law (pp. 583–642). Amsterdam: IBFD.
12. Litwinczuk, H. (2010). Taxation of cross-border workers and EC tax law. In J. M. Mössner (Ed.), Taxation of workers in Europe (pp. 71–94). Amsterdam: IBFD.
13. Obuoforibo, B. (2011). United Kingdom—Individual taxation, country surveys IBFD. Amsterdam: IBFD.
14. OECD (2006). The taxation of employee stock options. Paris: OECD Publishing.
15. OECD (2011). Taxing wages 2010. Paris: OECD Publishing.
16. Offermanns, R. (2011a). Belgium—Individual taxation, country surveys IBFD. Amsterdam: IBFD.
17. Offermanns, R. (2011b). Netherlands—Individual taxation, country surveys IBFD. Amsterdam: IBFD.
18. Pakarinen, L. (2011a). Sweden—Individual taxation, country surveys IBFD. Amsterdam: IBFD.
19. Pakarinen, L. (2011b). Denmark—Individual taxation, country surveys IBFD. Amsterdam: IBFD.
20. Prokisch, R. (2010). Double taxation conventions on taxation of workers. In J. M. Mössner (Ed.), Taxation of workers in Europe (pp. 51–70). Amsterdam: IBFD.
21. Stuart, E. (2010). Art. 4 (2) of the OECD Model Convention: Practice and case law. In G. Maisto (Ed.), Residence of individuals under tax treaties and EC law (pp. 181–194). Amsterdam: IBFD.