Exit Tax: Fiscal territoriality and company transfer

Carla De Pietro

Exit Tax: Fiscal territoriality and company transfer

Carla De Pietro

Research output: Contribution to journal › Article › Professional

Original language	English
Pages (from-to)	1-27
Number of pages	27
Journal	Studi Tributari Europei = European Tax Studies
Volume	1
Issue number	1
Publication status	Published - 2009

UN SDGs

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

SDG 16 Peace, Justice and Strong Institutions

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

Cite this

@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",

}

TY - JOUR

T1 - Exit Tax

T2 - Fiscal territoriality and company transfer

AU - De Pietro, Carla

PY - 2009

Y1 - 2009

KW - exit tax

KW - substantial participation

KW - N Case

KW - De Lasteyrie du Saillant case

KW - freedom of establishment

KW - fundamental freedoms

KW - discrimination

KW - coherence

KW - proportionality

KW - tax residence

KW - transfer of tax residence

KW - incorporation theory

KW - real seat theory

M3 - Article

SN - 2036-3583

VL - 1

SP - 1

EP - 27

JO - Studi Tributari Europei = European Tax Studies

JF - Studi Tributari Europei = European Tax Studies

IS - 1

ER -