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fiscalité - iate.europa.eu
Implementation of atad... Second measure is the exit taxation rule that requires the Member States to tax unrealised appreciation of assets based on the difference between amount equal to the market value of the transferred...
général - core.ac.uk - PDF: www.nusl.cz
Contradicting views of exit taxation under oecd mc and tfeu: are exit taxes still allowed in europe?Already for some years, exit taxation has been a hot topic, especially within the EU....
The compatibility of corporate exit taxation witheuropean law... Lastly, the commentary discusses the conformity of the Court's findings with international tax law and European internal market law as well as the implications of the judgement on the Commission Communication on Exit Taxation, on cross-border mergers and on company seat transfer
 PDF: core.ac.uk


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