2009

Exit Tax: Comparative Analysis in a EU Perspective

Table of Contents

Comparative studies

A Review for Europe
Adriano Di Pietro
European Commission Policy on Exit Taxation
László Kovács
Past and perspectives of exit tax
Adriano Di Pietro
Transfer of residence in Austrian commercial and tax law
Bernhard Fölhs
Exit tax under French law in the light of the case de Lasteyrie du Saillant
Philippe Marchessou
German Exit Taxes in the light of de Lasteyrie du Saillant and N
Randolf Schnorr
Freedom of Establishment and Direct Taxation – The Irish Context
Niall O'Hanlon
Transfer of Residence and Exit Taxation in EU Law: the Italian Approach
Thomas Tassani
Influence of EC law on Dutch exit tax provisions
Suzanne Boers
Exit Taxes in Portugal
Manuel Pires
Contribution to the study of "exit tax" in the UK
David Marrani
Exit Taxes and the European Community Law in the light of Spanish Law
Adolfo Martín Jiménez
Exit Taxes in Sweden
Leif Mutén
Tax mobility within the EU: the quest for a new European Nomos
Marco Greggi
Exit Tax: Fiscal Territoriality and Company Transfer
Carla De Pietro
Il Diritto Comunitario alla prova delle Exit Taxes, tra limiti, prospettive e contraddizioni
Andrea Carinci