Italy - Transferring a Company’s Tax Residence within the European Union: Implementation of the New Italian Exit Taxation Rule
- M. Mojana; S. Marchiò
- European Taxation, 2013 (Volume 53), No 11
- 19 September 2013
This article provides an overview of the provisions governing implementation of the new Italian exit tax regime that was enacted following the ECJ’s landmark decision in National Grid Indus (Case C-371/10) and comments upon a number of practical issues that remain unresolved.