Citation: 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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Antonio_Pedro_Braga_MA_Taxation_dissertation.pdf
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Abstract
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.
Metadata
| Additional Information: | Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX) |
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| Creators: | Braga, Antonio Pedro and |
| Related URLs: | |
| 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 |
| Dates: |
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