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Anali Pravnog fakulteta u Beogradu
2019, vol. 67, br. 4, str. 249-282
jezik rada: engleski
vrsta rada: članak
objavljeno: 22/12/2019
doi: 10.5937/AnaliPFB1904249S
Creative Commons License 4.0
Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward
(naslov ne postoji na srpskom)
Maastricht University, International and European Tax Law, the Netherlands



(ne postoji na srpskom)
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.

Ključne reči

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


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