Exit Taxation of Companies in Portugal

Abstract

"Should I stay or should I go… "? The implementation of the EU's internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as "an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured", together with the persistence of considerable differences between the factual and normative conditions found by companies in the twenty-seven Member States of the Union converts the previous question from a well- known song refrain into an omnipresent sound bite, echoing in the minds of CEO's and CFO's all across Europe.

Keywords: Taxation, Tax law, European taxation, Exit taxes

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24