The Resource Exit taxation and restructuring operations : a comparison of EU and Italian tax law

Exit taxation and restructuring operations : a comparison of EU and Italian tax law

Label
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Title
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Creator
Subject
Language
eng
Summary
This article discusses the tax treatment of a transfer of tax residence from both an Italian and EU law perspective. In particular, the author discusses the potential for tax arbitrage due to gaps in the rules in respect of restructurings
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 8 ; p. 364-370
http://library.link/vocab/creatorName
Pellecchia, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • reorganization
  • Merger Directive
  • ATAD
  • domestic tax law
  • EU tax law
  • ruling
  • fair market value
  • tax arbitrage
Label
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Instantiates
Publication
Label
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Publication

Library Locations

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      52.37366609999999 4.9336932
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