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Title: Citizenship by investment programmes in Europe and their appeal to high net worth individuals in pursuit of mobility, tax planning and other benefits
Authors: Attard Baldacchino, Russell Thomas
Keywords: Citizenship -- European Union countries
Naturalisation -- European Union countries
Real property -- Malta -- Foreign ownership
Tax planning -- European Union countries
Freedom of movement -- European Union countries
Issue Date: 2016
Abstract: This dissertation aims to address the relatively recent phenomenon of citizenship by investment programmes that have been cropping up in different parts of the world over the last few decades. By considering the demographics of high net worth individuals, the dissertation shall seek to confirm that citizenship by investment programmes are increasing in appeal for high net worth individuals who are in pursuit of more efficient tax planning, international freedom of movement and a general improvement on their overall quality of life. Each of these motivating factors will be considered in some detail. Furthermore, as the dissertation focuses on the appeal of programmes offered within Europe, the advantages of acquiring European citizenship in addition to national citizenship will also be highlighted. The dissertation also aims to provide a brief overview of the different types of citizenship by investment programmes that are offered by European Member States, which allow high net worth individuals to obtain European citizenship by investment. Nonetheless, greater detail will be provided in relation to the citizenship by investment programmes offered by Malta and Cyprus, as well as to their respective tax systems and extent of international visa free travel offered. Finally, the dissertation shall specifically address European citizenship and the additional set of rights that one acquires as a result of becoming a citizen of any one of the 28 European Member states. This should serve to further support the reasoning as to why citizenship by investment programmes offered by European Member States appeal to high net worth individuals.
Description: LL.B.
Appears in Collections:Dissertations - FacLaw - 2016
Dissertations - FacLawPub - 2016

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