Exit Tax e Libertà di Stabilimento: Profili Nazionali, Europei ed Internazionali

Carla De Pietro

Exit Tax e Libertà di Stabilimento: Profili Nazionali, Europei ed Internazionali

Translated title of the contribution: Exit Tax and Freedom of Establishment: National, EU and International Aspects

Research output: Book/Report › Book › Professional

Translated title of the contribution	Exit Tax and Freedom of Establishment: National, EU and International Aspects
Original language	Italian
Publisher	Dirittotributario.eu
Volume	21
ISBN (Print)	9788890312670
Publication status	Published - 2013

Keywords

exit tax, compliance of exit tax with OECD Model Convention, substantial participation, N Case, De Lasteyrie du Saillant case, Grid Indus case, freedom of establishment, fundamental freedoms, proportionality, tax residence, transfer of tax residence

Cite this

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title = "Exit Tax e Libert{\`a} di Stabilimento: Profili Nazionali, Europei ed Internazionali",

keywords = "exit tax, compliance of exit tax with OECD Model Convention, substantial participation, N Case, De Lasteyrie du Saillant case, Grid Indus case, freedom of establishment, fundamental freedoms, proportionality, tax residence, transfer of tax residence",

author = "{De Pietro}, Carla",

year = "2013",

language = "Italian",

isbn = "9788890312670",

volume = "21",

publisher = "Dirittotributario.eu",

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BT - Exit Tax e Libertà di Stabilimento

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