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The obligation to pay the exit fee corresponds to the responsibility of the other party to cease a certain type of economic activity and it is often linked to other types of benefits, such as the transfer of
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Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
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157:"Business restructuring: Exit charges for restructurings in Europe | International Tax Review"
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for the "transfer of the place of business", remuneration for taking over functions,
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136:"Glosa do wyroku NSA z dnia 5 kwietnia 2016 r., II FSK 308/14"
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Czerwiński, Marcin; Wieśniak-Wiśniewska, Anna (2016).
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practices that directly affect the functioning of the
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2016/1164 of 12 July 2016 "laying down rules against
54:, exit taxation is provided for in Article 5 of
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46:, required in many tax jurisdictions by
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69:Exit taxation is also referred to as
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161:www.internationaltaxreview.com
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142:– via Wolters Kluwer.
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95:industrial property rights
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121:, accessed 16 April 2021
79:contracts with customers
50:regulations. Within the
193:International taxation
188:Accounting terminology
36:compensation payment
16:For other uses, see
93:or the transfer of
91:production machines
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117:EUR-Lex,
87:ownership
56:Directive
99:know-how
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198:Pricing
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