search query: @author Marino, G. / total: 3
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| Author: | Marino, G. |
| Title: | The transfer abroad of a company's seat |
| Journal: | European Taxation
1994 : VOL. 34:5, p. 136-138 |
| Index terms: | ITALY EUROPEAN COMMUNITY LAW |
| Language: | eng |
| Abstract: | The transfer abroad of a company's seat may be analysed from the point of view of civil law, EC law and tax law. The purpose of this article is to investigate whether the statutory regime for the transfer of a company's seat abroad in one branch of the law may be adopted in tax law, where no statutory provisions are provided. The following analysis uses the Italian civil law provisions on the transfer of a company's seat abroad as a starting point, looks at the EC law implications and concludes with some comments about tax law. |
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