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


Autor: 

Erik Röder

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.