Tax residence and the mobility of companies: borderline cases under private international law and tax law

• Autores: Jan Van Daele
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 5, 2011, págs. 190-200
• Idioma: inglés
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• Dialnet Métricas: 5 Citas
• Resumen

  • The author, in this article, addresses the interrelationship between private international law and taxation laws in regard to corporate residence and migration, concluding that further harmonization of private international law would enhance corporate mobility. He notes that while ECJ case law has been invaluable in increasing corporate mobility, further case law is needed to resolve certain obstacles that impact a company's freedom to migrate as compared to migrating individuals.