Liquidazione e implicazioni fiscali della teoria della sede reale: L'impatto della sentenza Cartesio sull'applicazione di una exit tax al trasferimento societario

Translated title of the contribution: Company winding up and the tax consequences of the real seat theory: The impact of the Cartesio judgment on exit taxes applied upon company transfer

Research output: Contribution to journalArticleProfessional

Translated title of the contributionCompany winding up and the tax consequences of the real seat theory: The impact of the Cartesio judgment on exit taxes applied upon company transfer
Original languageItalian
Number of pages4
JournalGiurisprudenza delle imposte
Issue number5
Publication statusPublished - 2009

Keywords

  • EU fundamental freedoms, freedom of establishment, wind up, tax residence, transfer of tax residence, incorporation theory, real seat theory, exit tax

Cite this