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

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.
Erik Röder, Senior Research Fellow at the MPI, argues in a recent article that the problems related to corporate exit taxation can only be addressed in a satisfactory way through co-ordination. In “Co-ordination of Corporate Exit Taxation in the Internal Market and Beyond” Röder 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.
Veröffentlichung: British Tax Review (BTR), 2014, Nr. 5, S. 574-604.