Corporate mobility in the European Union and exit taxes

Journal
HJI Panayi, C.
European Union
Bulletin for International Taxation 2009 (Volume 63), No. 10
PriceUSD 45

The author, in this article, examines corporate mobility from a private international law perspective and an EC law perspective. In this respect, the author pays special attention to the relevant case law of the European Court of Justice and considers its implications for exit tax regimes in Europe.