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Italy - The Transfer of a Company’s Tax Residence within the European Union: The New Italian Rule on Exit Taxation

Country:
Italy
Author:
M. Mojana; S. Marchiò
Issue:
European Taxation, 2012 (Volume 52), No 10
Published:
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.
 
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