Is Italy still territorial tax based?

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Where did you hear‍ about the 30% Exit Tax? Source Please, I am in the situation to leave malta⁠ , my agency did not know anything about an exit tay... I have read it⁤ but not sure how the tax is calculated and if I have to pay by⁣ moving in a higher EU Tax country.
Normaly the exit tax is to avoid tax⁢ dumping , I thaught...
 
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