Exit taxation and restructuring operations : a comparison of EU and Italian tax law
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The work Exit taxation and restructuring operations : a comparison of EU and Italian tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Resource Information
The work Exit taxation and restructuring operations : a comparison of EU and Italian tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Exit taxation and restructuring operations : a comparison of EU and Italian tax law
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/oa0rPSe9lZA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/oa0rPSe9lZA/">Exit taxation and restructuring operations : a comparison of EU and Italian tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
