The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime

Braga, Antonio Pedro (2011) The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.

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An analysis of the problems and potential solutions involved in the use of Corporate Exit taxation to enforce national taxation boundaries in the context of the European Union, with particular focus on the tax regime in Portugal and key decisions before the European Court of Justice.

Item Type	Thesis (Masters)
Additional Information	Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX)
Keywords	Taxation - Law and legislation - Portugal, Taxation - Law and legislation - European Union, International tax treaties, Corporations, Companies, Exit taxation, European Court of Justice
Subjects	Law
Divisions	Institute of Advanced Legal Studies
Date Deposited	08 Feb 2013 11:30
Last Modified	05 Aug 2024 23:40