Italy - The Transfer of a Company’s Tax Residence within the European Union: The New Italian Rule on Exit Taxation
- M. Mojana; S. Marchiò
- European Taxation, 2012 (Volume 52), No 10
- 31 August 2012
This note provides an overview of recent amendments to the Italian exit tax regime further to the ECJ’s decision in National Grid Indus and lists a number of issues that arise in regard to implementation of the legislation.