The Future of Special Individual Income Tax Regimes for Inward Expatriates in the European Union

Journal
Krajcuska, F.
European Union
European Taxation 2024 (Volume 64), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article aims to elaborate on the possible future development of individual income tax regimes for inward expatriates (inpatriate tax regimes), including the challenges that such regimes pose and possible solutions from the perspective of EU law.