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Previous	OP 323-A/2007/3-3 Fair in love but not taxation : the english origins of the Australasian General Anti - Avoidance Rule	OP 323-A/2007/4-1 Tax competition, tax arbitrage and international tax regime	OP 323-A/2007/4-2 New income tax law and anti - fraud legislation in Spain	OP 323-A/2007/4-3 The ECJ's judgement in the N Case against the Netherlands and its consequences for exit taxes in the European Union	OP 323-A/2007/4-4 South Africa's new general anti - avoidance rule	OP 323-A/2007/4-5 Ripe for reform	OP 323-A/2007/5-1 Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles	Next

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Biblioteca del Instituto de Estudios Fiscales

The ECJ's judgement in the N Case against the Netherlands and its consequences for exit taxes in the European Union Hans van den Hurk and Jasper Korving