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. 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.
Exit Taxation within the European Union/European Economic Area After Commission v. Denmark (C-261/11)
This article provides an analysis of company exit tax regimes with a particular focus on the recent ECJ decision in Commission v. Denmark (C-261/11). The author outlines the acceptable scope of exit tax regimes for companies, analyses unresolved issues, which include the length of deferral, guarantees for deferred exit taxes and interest charges levied on deferred exit taxes and examines the EU compatibility of the proposed Danish exit tax regime.
Transfer Pricing and the Arm's Length Principle in International Tax Law
The book consists of the following chapters: Part One - Introduction Part Two - The Legal Basis for the Arm's Length Principle - U.S. Tax Law - OECD - Other International Law Part Three - The Concept of the Arm's Length Principle General - U.S. Tax Law - German Tax Law - Article 9(1) of the OECD Model Part Four - General Arm's Length Rules - Recognition of the Controlled Transaction - Combined and Separate Arm's Length Test - Set-Offs - Multiple Year Analysis - Comparability Requirement - Foreign Legal Restrictions - Arm's Length Range Part Five - Special Arm's Length Rules - Services - Cost Sharing - Intangibles Part Six - Transfer Pricing Methods - General - Transfer Pricing Methods Part Seven - Conclusion