Title: Income tax treatment of corporate expatriation. Italy
Authors: Rolle, Giovanni # ×
Issue Date: Mar-2013
Publisher: B N A International Inc.
Series Title: Tax Management International Forum vol:34 issue:1 pages:60-65
Abstract: The article explores the Italian tax implication of different hypothesis of corporate expatriation, i.e. a transfer of tax residence and merger into a non resident company, identifying some open issues of the present Italian and EU legislation.
ISSN: 0143-7941
Publication status: published
KU Leuven publication type: DI
Appears in Collections:Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

Files in This Item:
File Description Status SizeFormat
Rolle - Corporate expatriation (2013).pdf Published 1150KbAdobe PDFView/Open Request a copy

These files are only available to some KU Leuven Association staff members


All items in Lirias are protected by copyright, with all rights reserved.