Restoring the EU citizenship for tax purposes
Citizenship-based taxation has become insignificant due to high mobility of individuals, which are completely detached from their polities. The lack of political, social and cultural bonds of the individual with the states has shifted the focus to the concept of tax residence. This contribution shed...
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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 |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904147G.pdf |