European Union: Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Überseering

• Autores: Dennis Weber
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 350-354
• Idioma: inglés
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• Dialnet Métricas: 2 Citas
• Resumen

  • Numerous EU Member States levy exit taxes on a company's transfer of seat to another Member State. Discusses whether this results in restrictions on the freedom of establishment.