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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| Format: | Online |
| Sprache: | Polnisch |
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Wydawnictwo Uniwersytetu Łódzkiego
2025
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| Online-Zugang: | ONIX_20250307_9788381422369_95 |
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| _version_ | 1869520427852759040 |
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| author | Nowak-Piechota, Aneta |
| author_browse | Nowak-Piechota, Aneta |
| author_facet | Nowak-Piechota, Aneta |
| author_sort | Nowak-Piechota, Aneta |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-153916 |
| institution | Directory of Open Access Books |
| language | pol |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Wydawnictwo Uniwersytetu Łódzkiego |
| publisherStr | Wydawnictwo Uniwersytetu Łódzkiego |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1539162025-03-07T12:28:27Z Exit tax Nowak-Piechota, Aneta exit tax emigration income tax transfer of assets capital gains 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. 2025-03-07T12:28:25Z 2025-03-07T12:28:25Z 2018 book ONIX_20250307_9788381422369_95 9788381422369 9788381422352 https://directory.doabooks.org/handle/20.500.12854/153916 pol Law image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://www.press.uni.lodz.pl/index.php/wul/catalog/book/767 Wydawnictwo Uniwersytetu Łódzkiego electronic 10.18778/8142-235-2 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. 10.18778/8142-235-2 83bfe9c9-323d-4283-b087-d859fd9af314 9788381422369 9788381422352 electronic open access |
| spellingShingle | exit tax emigration income tax transfer of assets capital gains Nowak-Piechota, Aneta Exit tax |
| title | Exit tax |
| title_full | Exit tax |
| title_fullStr | Exit tax |
| title_full_unstemmed | Exit tax |
| title_short | Exit tax |
| title_sort | exit tax |
| topic | exit tax emigration income tax transfer of assets capital gains |
| topic_facet | exit tax emigration income tax transfer of assets capital gains |
| url | ONIX_20250307_9788381422369_95 |
| work_keys_str_mv | AT nowakpiechotaaneta exittax |