Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3.6:7.3.6 Exit taxation
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3.6
7.3.6 Exit taxation
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659424:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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A provision on exit taxation, similar to the one included in the ATAD, might be a relevant addition to the OECD MTC. Such a rule would ensure alignment for the value of assets for exit taxation purposes and would therefore avoid double taxation and tax avoidance possibilities. As such, it would contribute to achieving the OECD MTC objectives. For an exit tax rule to be effective at a tax treaty level, mutual recognition for valuation would be required.