EUROPEAN TAX COMPETITION
The most astonishing trend in EU tax competition is the increase in the number of personal income tax schemes targeting foreign individuals.
The number of such schemes has increased from 5 in 1995 to 28 today.
A provisional ranking suggests that the most expensive are the Italian and Greek high-net-worth schemes
Italian and Greek high-net-worth-individual (HNWI) schemes, the Cyprus high-net-worth-Individual (HNWI) scheme and the Cyprus, Greece and Portugal pension schemes.