Taxation, global mobility, and equality: building a common understanding for the taxation of highly skilled and wealthy migrants from an international perspectivePromovendus: Mw. N. Gibbs
Promotores: K. Dziurdz, Mw. A. Draghici
Duur: 1/9/2024 - 31/8/2028
Abstract:
In an era of increased globalization and digitalization, human capital is more mobile than ever, and many states have tax regimes that facilitate the immigration of both wealthy individuals and highly skilled individuals. This research thus seeks to convey whether and to what extent ongoing parallel developments in the area of corporate income taxation are similarly at play in the area of individual income taxation. On this basis, this contribution raises the question of whether and how novel solutions used by states and international governmental organizations for tackling the current challenges of corporate income taxation may provide a theoretical framework for similar issues in the area of individual income taxation.