Individual Mobility and the Corporate Tax

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2023

Abstract

The COVID-19 pandemic greatly increased the ability of individuals to move to their preferred location on the globe and continue to work remotely. This phenomenon has significant implications for individual income taxation because if they are U.S. citizens, these individuals are subject to two global residence-based tax regimes.

Comments

Reprinted with the permission of Tax Analysts

Recommended Citation

Avi-Yonah, Reuven S. "Individual Mobility and the Corporate Tax." Tax Notes International 110 (2023): 1219.