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International Tax Management in the Light of the Expansion of the European Union using the Example of Transferring Residence from Germany to the Republic of Austria and the Slovakian Republic

Tax Management by Transferring Residence


Wolfgang A. Rolfs

Contents: Comparison of Income Tax System and Tax Burden in Germany, Austria and Slovakia – Tax-Affecting Transfer of Residence – Abandonment of Residence in Germany – Double Taxation Treaty Germany-Austria and Germany-Slovakia – Allocation of Rights in Accordance with Limited Tax Liability and Double Taxation Treaty – Extended Limited Tax Liability of sec. 2 German Foreign Tax Relations Act – Expatriation Taxation of sec. 6 German Foreign Tax Relations Act – European Legal Standpoints.