Liquidazione e implicazioni fiscali della teoria della sede reale: L'impatto della sentenza Cartesio sull'applicazione di una exit tax al trasferimento societario

Translated title of the contribution: Company winding up and the tax consequences of the real seat theory: The impact of the Cartesio judgment on exit taxes applied upon company transfer

Carla De Pietro

Research output: Contribution to journal › Article › Professional

Translated title of the contributionCompany winding up and the tax consequences of the real seat theory: The impact of the Cartesio judgment on exit taxes applied upon company transfer
Original languageItalian
Number of pages4
JournalGiurisprudenza delle imposte
Issue number5
Publication statusPublished - 2009

Keywords

  • EU fundamental freedoms, freedom of establishment, wind up, tax residence, transfer of tax residence, incorporation theory, real seat theory, exit tax

UN SDGs

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

  • SDG 16 - Peace, Justice and Strong Institutions

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