@article{2ecd2bbe22b94a7791352d76dc5dd011,
title = "Exit Tax: Fiscal territoriality and company transfer",
keywords = "exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, freedom of establishment, fundamental freedoms, discrimination, coherence, proportionality, tax residence, transfer of tax residence , incorporation theory, real seat theory",
author = "{De Pietro}, Carla",
year = "2009",
language = "English",
volume = "1",
pages = "1--27",
journal = "Studi Tributari Europei = European Tax Studies",
issn = "2036-3583",
number = "1",
}