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Taxation of Foreign-Source Income of Resident Individuals

This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system.
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Title:

Taxation of Foreign-Source Income of Resident Individuals

Subtitle:

A Structural Enforcement through Automatic Exchange of Tax Information

Series:

Volume 49 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-575-9

Type of publication:

Print book

Number of pages:

364

Terms:

Shipping fees apply. View shipping information

Price:
EUR 110 / USD 130 (VAT excl.)
Order Print
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Title:

Taxation of Foreign-Source Income of Resident Individuals

Subtitle:

A Structural Enforcement through Automatic Exchange of Tax Information

Series:

Volume 49 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-576-6

Type of publication:

eBook in ePub format

Number of pages:

364

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample  

Price:
EUR 88 / USD 104 (VAT excl.)
Order eBook: ePub
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Title:

Taxation of Foreign-Source Income of Resident Individuals

Subtitle:

A Structural Enforcement through Automatic Exchange of Tax Information

Series:

Volume 49 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-577-3

Type of publication:

eBook in PDF format

Number of pages:

364

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 88 / USD 104 (VAT excl.)
Order eBook: PDF
tab_3
Title:

Taxation of Foreign-Source Income of Resident Individuals

Subtitle:

A Structural Enforcement through Automatic Exchange of Tax Information

Series:

Volume 49 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-575-9

Type of publication:

Online book

Number of pages:

364

Terms:

Up to 5 users. View purchase information

Price:
EUR 110 / USD 130 (VAT excl.)
Order Online Book
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Taxation of Foreign-Source Income of Resident Individuals
Why this book?
The 21st century is characterized by unprecedented economic and technological globalization. An increasingly free cross-border flow of goods, services, capital and workforces has led to a greater integration of economies across the world. These developments have also posed some challenges to national tax systems. A seemingly simple rule most countries have adopted and maintained for decades that residents ought to pay taxes on their worldwide income now has to prove its feasibility in the face of these new realities. There is an open question as to how to administer this residence-based tax regime in a world in which states’ administrative capacities are highly restricted to their national borders while their residents increasingly trade, invest and provide services across borders.
 
This book aims to introduce a new way of exploring an old but increasingly important topic in income taxation: the enforcement of taxes on the foreign-source income of resident individuals. Central to this discussion is the emerging “automatic exchange of information” (AEOI) system. The author explores the emerging AEOI Standard among governments as a potential mechanism to address the issues and attempts to provide much-needed historical research, conceptual clarification and theoretical support of AEOI. The author also analyses the need for a fair international legal framework for AEOI and discusses he particularities and challenges associated with establishing such a framework.
 
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This book is part of the IBFD Doctoral Series
Author(s)
After completing his doctoral (PhD) studies in tax law at McGill University, Vokhid Urinov joined the Faculty of Law at the University of New Brunswick (UNB) as Assistant Professor in July 2015. Currently, his teaching extends to many areas of Canadian tax and corporate law, particularly personal taxation, corporate taxation, international taxation, business organizations and corporate finance.
 
Professor Urinov’s research interests lie in international tax compliance, more specifically, international tax regimes such as AEOI, base erosion and profit shifting and transfer pricing issues. His research has been published in numerous peer-reviewed journals.
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