The anti-tax avoidance directive (IV). Exit tax
DOI:
https://doi.org/10.51302/rcyt.2018.4181Keywords:
exit tax, anti-tax avoidance directive, tax residence, bilateral agreement, economic capacityAbstract
The present paper covers, mainly the regulation of exit tax contained in the Council Directive (EU) 2016/1164 of 12 July 2016. If we focus on this subject, we will find its close relationship with tax principles and basic tax structures. Hence:
• With the principle of economic capacity, insofar exit tax is levied on the unrealized gain against third parties.
• With community freedoms, given that exit tax affects intracommunity shifting, but not domestic ones.
• With bilateral agreements to eliminate double taxation, provided that exit tax involves two different tax jurisdictions.
• With anti-avoidance techniques, so long as a well-built exit tax regulation should deter shifts due solely to tax reasons.
The main provisions governing direct tax in Spain (personal income tax law, corporate income tax law and non-resident income tax law) also regulate exit tax. A brief reminder of their key aspects will lead to a better understanding of EU regulations.
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References
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