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Exit Taxation: From an Internal Market Barrier to a Tax Avoidance Prevention Tool
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Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.4696569openalex-extracted
Tax It before Exit: Exit Taxation and Greenfield Investments
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.001.0001openalex-snapshot
Enhanced Cooperation and European Tax Law
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.002.0006openalex-snapshot
Series Editors’ Preface
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.002.0009openalex-snapshot
List of Abbreviations
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0002openalex-snapshot
Various Forms of Differentiation and Majority Voting as an Alternative
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0003openalex-snapshot
Experience with Enhanced Cooperation—Success and Failure
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0004openalex-snapshot
The Law-making Procedure
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0005openalex-snapshot
Enhanced Cooperation and its Impact on the European Internal Market—Art 326 of the TFEU
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0006openalex-snapshot
The Rights and Obligations of Non-participating Member States
inferred← citeshttps://doi.org/10.1093/oso/9780192898272.003.0007openalex-snapshot
Conclusions and Outlook
inferred← citeshttps://doi.org/10.18267/j.efaj.285openalex-snapshot
Exit Taxation in Relation to Cross-Border Mergers
inferred← citeshttps://doi.org/10.33119/ascasp.2021.2.5openalex-snapshot
Opodatkowanie niezrealizowanych zysków kapitałowych – wdrożenie w Republice Czeskiej
inferred← citeshttps://doi.org/10.37075/yb.2022.2.04openalex-snapshot
Critical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislation
inferred← citeshttps://doi.org/10.47092/ct.21.4.1openalex-snapshot
La transposición interna del exit tax armonizado por la Directiva contra la elusión fiscal en el sistema tributario español
inferred← citeshttps://doi.org/10.51302/rcyt.2023.18579openalex-snapshot
Gravámenes de salida sobre personas físicas en el derecho tributario español, derecho convencional y en el derecho comunitario
inferred← citeshttps://doi.org/10.52468/2542-1514.2021.5(3).178-194openalex-snapshot
Countering the corporate tax avoidance in the Court of Justice of the European Union practice
inferred← citeshttps://doi.org/10.59403/1a7mxkx013openalex-snapshot
Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment
inferred← citeshttps://doi.org/10.59403/201ya7t001openalex-snapshot
Chapter 1: Corporate Tax Residence at the Crossroads between International Competition and Convergence: Outlining the Debate
inferred← citeshttps://doi.org/10.59403/2j0zh11008openalex-snapshot
Chapter 8: Cross-Border Mobility of Individuals and Anti-Avoidance Tax Rules
inferred← citeshttps://doi.org/10.59403/2kx7rz4007openalex-snapshot
Chapter 7: The U-Turn of the European Court on Exit Taxes on Unrealized Capital Gains
inferred← citeshttps://doi.org/10.59403/2sg3fnaopenalex-snapshot
Why Exit Taxation of Natural Persons Regarding Unrealized Capital Gains in Company Shares is Contrary to EU Tax Law
inferred← citeshttps://doi.org/10.59403/3y9jf5kopenalex-snapshot
Exit Taxation and Restructuring Operations: A Comparison of EU and Italian Tax Law
inferred← citeshttps://doi.org/10.59403/8rrn2ropenalex-snapshot
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
inferred← citeshttps://doi.org/10.59403/pkc8tgopenalex-snapshot
Corporate Mobility: IP Company Entering Belgium
inferred← citeshttps://doi.org/10.59403/wryn4openalex-snapshot
Trusts and the Fundamental Freedoms – The Exit Tax Regime in Trustees of the P Panayi (Case C-646/15)
inferred← citeshttps://doi.org/10.70675/492afc45z5f1ez4869zaea5z33302bda6346openalex-snapshot
La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain
inferred← citeshttps://doi.org/10.70675/b2738bc9z3694z4c7fzb369zd9061a259102openalex-snapshot
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