Tax Measures to Combat Brain Drain: (In)compatibility issues with Double Tax Conventions and a Potential Way Forward

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

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.
Original languageEnglish
Pages (from-to)249-282
JournalAnnals of the Belgrade Law Review
Issue number4
DOIs
Publication statusPublished - 27 Dec 2019

Keywords

  • Brain drain
  • Taxation of emigrants
  • Tax treaties
  • Right to development
  • Tax benefits

Cite this