Exit tax e violazioni delle Convenzioni internazionali: L'esperienza olandese e britannica

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

Research output: Contribution to journalArticleProfessional

Translated title of the contributionExit tax and violations of Double Tax Conventions: The Netherlands and UK experiences
Original languageItalian
Pages (from-to)1045-1058
Number of pages13
JournalRivista della Guardia di Finanza
Volume4
Publication statusPublished - 2014

Keywords

  • exit tax, tax treaty override, OECD Model Convention, anti-abuse clauses,tax treaty interpretation, Dutch exit tax, UK re-entry charge

Cite this