Exit Taxation on Capital Gains in the European Union: A Necessary Consequence of Corporate Relocations?

Peeters Steven
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Peeters Steven: Affiliated researcher at the Institute of Tax Law, Faculty of Law,KULeuven and member of the Brussels Bar. Mr Peeters previously published a case note in this area (S. Peeters, ‘Exitbelastingen op emigrerende vennootschappen: een moeilijk evenwicht na National Grid Indus’, 1 TRV (2012), pp. 5–20), on which this article is substantially based.

European Company and Financial Law Review, 2013, vol. 10, issue 4, 507-522

Date: 2013
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DOI: 10.1515/ecfr-2013-0507

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