Exit Tax: Optional Deferral

Journal
Author
Zucchetti, S.; Petrelli, R.
Country
Italy
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.