Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward
This article analyzes the interaction between domestic tax legislation applied to avoid or combat a brain drain and the OECD and the UN model tax conventions, the two main models used by states in tax treaty negotiations. After it is demonstrated that brain drain taxes are incompatible with the curr...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2019-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904249S.pdf |
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| _version_ | 1850157177101090816 |
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| author | Souza de Man Fernando |
| author_facet | Souza de Man Fernando |
| author_sort | Souza de Man Fernando |
| collection | DOAJ |
| description | This article analyzes the interaction between domestic tax legislation applied to avoid or combat a brain drain and the OECD and the UN model tax conventions, the two main models used by states in tax treaty negotiations. After it is demonstrated that brain drain taxes are incompatible with the current tax treaty network, the author presents alternatives that could be included in the model tax conventions, and consequently in tax treaties, to establish the compatibility of the measures, as well as a justification for the adoption of these alternatives in tax treaties involving developing countries. |
| format | Article |
| id | doaj-art-3408e7e632a74ab3bc325b779eb4c85b |
| institution | OA Journals |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-3408e7e632a74ab3bc325b779eb4c85b2025-08-20T02:24:15ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932019-01-0167424928210.5937/AnaliPFB1904249S0003-25651904249STax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forwardSouza de Man Fernando0Maastricht University, International and European Tax Law, the NetherlandsThis article analyzes the interaction between domestic tax legislation applied to avoid or combat a brain drain and the OECD and the UN model tax conventions, the two main models used by states in tax treaty negotiations. After it is demonstrated that brain drain taxes are incompatible with the current tax treaty network, the author presents alternatives that could be included in the model tax conventions, and consequently in tax treaties, to establish the compatibility of the measures, as well as a justification for the adoption of these alternatives in tax treaties involving developing countries.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904249S.pdfbrain draintaxation of emigrantstax treatiesright to developmenttax benefits |
| spellingShingle | Souza de Man Fernando Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward Anali Pravnog Fakulteta u Beogradu brain drain taxation of emigrants tax treaties right to development tax benefits |
| title | Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward |
| title_full | Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward |
| title_fullStr | Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward |
| title_full_unstemmed | Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward |
| title_short | Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward |
| title_sort | tax measures to combat brain drain in compatibility issues with double tax conventions and a potential way forward |
| topic | brain drain taxation of emigrants tax treaties right to development tax benefits |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904249S.pdf |
| work_keys_str_mv | AT souzademanfernando taxmeasurestocombatbraindrainincompatibilityissueswithdoubletaxconventionsandapotentialwayforward |