Italy - Exit Tax: An Analysis of Relevant Unresolved Issues in Light of the Circular Issued by the Italian Association of Joint Stock Companies
- D.A. de Santis
- European Taxation, 2014 (Volume 54), No 8
- 9 July 2014
This article examines open issues related to the Italian exit tax legislation in light of Circular No. 5 of 20 February 2014 of the Association of Italian Joint Stock Companies, which analyses the historical development of exit charges at the European (and Italian) level and highlights the main points that should be further regulated.