Italy - Exit Taxation and Restructuring Operations: A Comparison of EU and Italian Tax Law

• Autores: Massimo Pellecchia
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 8, 2018, págs. 364-370
• Idioma: inglés
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• Resumen

  • 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.