Italy - Exit Tax: Optional Deferral
- S. Zucchetti; R. Petrelli
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 21 May 2014
This article provides an overview of the provisions introduced by the Ministerial Decree implementing the new option for the deferral of the Italian exit tax applicable to Italian enterprises migrating to another EU/EEA Member State.