El Exit Tax de las personas jurídicas : el traslado de residencia en el marco de la Unión Europea

Atienza Jiménez, Clara

El Exit Tax de las personas jurídicas : el traslado de residencia en el marco de la Unión Europea

Citation

Atienza Jiménez, C. El Exit Tax de las personas jurídicas : el traslado de residencia en el marco de la Unión Europea. 2017. handle: http://hdl.handle.net/10230/33166

This citation was generated automatically.

Abstract

The present paper aims to analyse basic legal traits of corporate exit taxes, as regulated in Spanish set of laws, in particular, article 19.1 of the Corporation Tax Act. It seeks to offer a comprehensive vision on the legal grounds, conditions and limits of its application, in the light of both the ECJ case law and, specially, the latest turn taken by the European legislator, Anti-Tax Avoidance Directive (2016). The model of exit tax laid out in article 5 of the Directive cannot be understood apart from the objectives that underlie BEPS Project, even though exit taxes are not specifically included amongst BEPS’ Actions. Such goals can be summarized in one, namely, levy on transferred capital gains in the State of their production, due to taxpayers’ economic activity.