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Shanan, T. (2024). 'Taxation of “Stateless” Individual Taxpayers in the 21st Century' In E. Hilgendorf, (Ed.), Law in Times of Crisis (1st ed., pp. 469-487)
Shanan, Tamir. "Taxation of “Stateless” Individual Taxpayers in the 21st Century". Law in Times of Crisis, edited by Eric Hilgendorf, Duncker & Humblot, 2024, pp. 469-487.
Shanan, T. (2024): 'Taxation of “Stateless” Individual Taxpayers in the 21st Century', in Hilgendorf, E (ed.). Law in Times of Crisis. Duncker & Humblot, pp. 469-487.
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Taxation of “Stateless” Individual Taxpayers in the 21st Century

Shanan, Tamir

In: Law in Times of Crisis (2024), pp. 469–487

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Chapter Details

Publisher Name
Duncker & Humblot
DOI
https://doi.org/10.3790/978-3-428-58941-8.2023.469
Language
English
Pages
19

Pricing

Individual
€ 28.00 (incl. local VAT if applicable)

Author Details

Tamir Shanan

Shanan, Tamir, Dr., College of Management Academic Studies, Rishon LeZion, Israel

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Table of Contents

Section Title Page Action Price
Tamir Shanan: Taxation of “Stateless” Individual Taxpayers in the 21st Century 469
I. Introduction 469
1. The Origins of International Tax Regimes – Reliance on an Outdated Concept, Which Poses Difficulties in Taxing Individual Taxpayers in the Digital Age as Cross-Border Human Capital Mobility Increases 471
2. The Magnitude and Economic Impact of Cross-Boarder Migrants 473
3. Residency Determination for Tax Purposes 475
a) Residency Determination under Domestic Tax Systems 476
b) Residency Determination under Bilateral Tax Treaties 478
c) Non-Dom Regimes and the Bhagwati Proposal 479
4. The Israeli Case 481
II. Concluding Remarks 484
Bibliography 485

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