A major advantage of being an European Union (EU) citizen is that as a citizen, you have the right to move freely from one-member state to another. The concept of free movement of persons, is one of the four freedoms of the single market and a fundamental right of EU citizens. A citizen can...

This article provides a comparative and tax treaty analysis of the different exit charges applicable to migratingindividuals and companies by considering specific domestic and international tax aspects of the exit regimes prevalent in Canada, Finland, Germany, the Netherlands, Switzerland, the...