Forthcoming EU Rules on Exit Taxes for Companies

Rules on exit taxation for the EU as a whole are under construction at European Council level. Formally, the work on this piece of EU tax legislation is part of the controversial Common Consolidated Corporate Tax Base (CCCTB). But it is also thinkable that even without a CCCTB being established in the future, a common exit tax regime could be part of an EU Anti-BEPS Directive to be adopted in 2016.