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

Journal
Pellecchia, M.
Italy
European Taxation 2018 (Volume 58), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.