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European Union - Exit Taxation in Third-Country Situations

Country:
Austria,European Union,Germany
Author:
E. Pinetz; E. Schaffer
Issue:
European Taxation, 2014 (Volume 54), No 10
Published:
29 August 2014
This article comments on the ECJ decision in DMC (Case C-164/12), wherein the Court addressed the compatibility of a domestic exit tax provision with the free movement of capital.
 
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