Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond

First published in British Tax Review (BTR), 2014, Nr. 5, p. 574 - 604. © Thomson Reuters (Professional) UK Limited and Erik Röder

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014 - 22

34 Pages Posted: 16 Dec 2014 Last revised: 17 Dec 2014

See all articles by Erik Röder

Erik Röder

Max Planck Institute for Tax Law and Public Finance

Date Written: December 12, 2014

Abstract

Corporate exit taxation is an important obstacle to the deepening of economic integration within the internal market and beyond, as it distorts cross-border business activities of multinational enterprises and hinders cross-border business reorganisations. This article argues that the problems related to corporate exit taxation can only be addressed in a satisfactory way through co-ordination. It describes how a co-ordinated corporate exit taxation regime should be designed and how it could be implemented within the EU, in the context of a common corporate tax base or through a targeted harmonisation measure, as well as outside the EU in Double Taxation Conventions.

Suggested Citation

Röder, Erik, Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond (December 12, 2014). First published in British Tax Review (BTR), 2014, Nr. 5, p. 574 - 604. © Thomson Reuters (Professional) UK Limited and Erik Röder; Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014 - 22. Available at SSRN: https://ssrn.com/abstract=2537465

Erik Röder (Contact Author)

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

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