Exit Charges for Migrating Individuals and Companies: Comparative and Tax Treaty Analysis

Journal
International
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
This article provides a comparative and tax treaty analysis of the different exit charges applicable to migrating individuals and companies by considering specific domestic and international tax aspects of the exit regimes prevalent in Canada, Finland, Germany, the Netherlands, Switzerland, the United Kingdom and the United States.