GEB_LOGO

Italian Taxation of Corporate Residence Transfers

Author: Piergiorgio Valente

The decision to transfer an enterprise’s corporate seat abroad generally includes a thorough assessment of several tax and civil law issues. The possibility for the source country to lose its tax sovereignty has led governments to introduce exit tax regimes, but these regimes have been deemed by the Court of Justice of the European Union to be incompatible with EU rules.

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