Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Sammanfattning: The objective of the thesis is to identify and critically analyze some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. Often, the main reason for introducing emigration taxes is to protect the tax base of the emigration state.Taxation based on emigration leads to several problems. First, emigration taxes often lead to double taxation. An important question is, therefore, whether double tax conventions will eliminate double taxation. Secondly, the tax rules can be questioned from an EU perspective. They may constitute restrictions to the freedoms of the TFEU. If such restrictions are at hand, the questions arise whether they can be justified or whether they are to be considered prohibited restrictions.The analysis is made in relation to four categories of emigration taxes: 1) exit tax on latent income (EL-rule), 2) exit tax on realized income (ER-rule), 3) trailing tax on latent income (TL-rule) and 4) trailing tax on realized income (TR-rule).The study shows that major problems occur when applying the EL-, ER- and TR-rules in relation to tax treaties. At least two of the categories are not in compliance with EU law (EL- and ER-rules). Several questions have been raised in relation to trailing taxes and EU law (TL- and TR-rules).
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