| Autor: |
van Herksen, Monique, Jie-A-Joen, Clive, Wallart, Marco |
| Předmět: |
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| Zdroj: |
International Tax Review; Sep2008, Vol. 19 Issue 7, p71-74, 4p, 1 Graph |
| Abstrakt: |
The article outlines the risks of and implications surrounding exit charges. Tax authorities increasingly implement exit charges in cases of business restructurings within a multinational group as the "fair" or arm's-length response to future earnings lost. Taxpayers can expect to be confronted with exit charges even in situations where they can legitimately substantiate that the local business is no longer performing up to standard and either substantive investments or business restructuring is required. It discusses the concept of an exit charge. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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