Italy - Exit Taxation and Restructuring Operations: A Comparison of EU and Italian Tax Law
- M. Pellecchia
- European Taxation, 2018 (Volume 58), No 8
- 4 July 2018
This article discusses the tax treatment of a transfer of tax residence from both an Italian and EU law perspective. In particular, the author discusses the potential for tax arbitrage due to gaps in the rules in respect of restructurings.