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 contributionExit Tax and Freedom of Establishment: National, EU and International Aspects
Original languageItalian
PublisherDirittotributario.eu
Volume21
ISBN (Print)9788890312670
Publication statusPublished - 2013

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

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

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