| Translated title of the contribution | Exit tax and violations of Double Tax Conventions: The Netherlands and UK experiences |
|---|---|
| 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