2009: Exit Tax: Comparative Analysis in a EU Perspective

Published: 2009-01-01

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