Exit tax
The publication regards a special regulation – exit tax, which is imposed on taxpayers in connection with a change of residence (emigration) or a transfer of particular assets abroad. It can be imposed both on individuals and corporations. In this case there appears a fiction that a taxpayer dispose...
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| Autor principal: | |
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| Format: | Online |
| Idioma: | polonès |
| Publicat: |
Wydawnictwo Uniwersytetu Łódzkiego
2025
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| Matèries: | |
| Accés en línia: | ONIX_20250307_9788381422369_95 |
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| Sumari: | The publication regards a special regulation – exit tax, which is imposed on taxpayers in connection with a change of residence (emigration) or a transfer of particular assets abroad. It can be imposed both on individuals and corporations. In this case there appears a fiction that a taxpayer disposes their assets and, therefore, is obliged to pay capital gains tax. Exit tax represents one kind of emigration taxes. It is not de facto a separate tax, but a special construction implemented usually to income tax systems. We can differentiate general and limited exit tax. |
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