Exit Tax: Optional Deferral

Journal
Zucchetti, S.; Petrelli, R.
Italy
International Transfer Pricing Journal 2014 (Volume 21), No. 3
PriceUSD 45

This article provides an overview of the provisions introduced by the Ministerial Decree implementing the new option for the deferral of the Italian exit tax applicable to Italian enterprises migrating to another EU/EEA Member State.