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

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


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.

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.


Item Type: Thesis (Masters)
Additional Information: Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX)
Subjects: Law
Keywords: Taxation - Law and legislation - Portugal, Taxation - Law and legislation - European Union, International tax treaties, Corporations, Companies, Exit taxation, European Court of Justice
Divisions: Institute of Advanced Legal Studies
Collections: Theses and Dissertations > Dissertation
IALS Students
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URI: http://sas-space.sas.ac.uk/id/eprint/4719
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