Tax and Globalisation: Toward a New Social Contract. [PDF]
Dagan T.
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Modern forms of functioning of special tax regimes in Ukraine
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The New Special Tax Regime for Inbound Pensioners
European Taxation, 2019This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
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EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES
Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
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