Translated title of the contribution | Exit tax and violations of Double Tax Conventions: The Netherlands and UK experiences |
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Original language | Italian |
Pages (from-to) | 1045-1058 |
Number of pages | 13 |
Journal | Rivista della Guardia di Finanza |
Volume | 4 |
Publication status | Published - 2014 |
Keywords
- exit tax, tax treaty override, OECD Model Convention, anti-abuse clauses,tax treaty interpretation, Dutch exit tax, UK re-entry charge