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exit tax News

Ireland Implements New Exit Tax Regime

by Jason Gorringe,, London

Friday, October 19, 2018

Ireland's 2018 Finance Bill legislates for a new exit tax regime compliant with the EU's Anti-Tax Avoidance Directive. Read Full Story


Slovenia Lines Up BEPS Law And VAT Changes

by Ulrika Lomas,, Brussels

Friday, October 12, 2018

The Slovenian Government has published a proposed amendment to the corporate tax law that would transpose elements of the European Union Anti-Tax Avoidance Directive (ATAD I) into domestic legislation and align national law with EU VAT requirements with respect vouchers and tax rules for small businesses. Read Full Story


Sweden Scraps Exit Tax Proposal

by Ulrika Lomas,, Brussels

Wednesday, March 28, 2018

The Swedish Government has announced that it will not proceed with a proposal to introduce an exit tax after hearing concerns about the measure's design. Read Full Story


Dutch Cabinet Approves Anti-Evasion Measures

by Ulrika Lomas,, Brussels

Wednesday, February 28, 2018

The Government of the Netherlands has announced a comprehensive package of tax anti-avoidance proposals designed to bring the jurisdiction's rules into line with new European Union anti-avoidance laws and fulfill its obligations under the international BEPS agenda. Read Full Story


Japan Planning Higher Taxes On Tourists

by Mary Swire,, Hong Kong

Tuesday, August 8, 2017

The Japan Tourism Agency is considering a departure tax to raise funds for promoting Japan as a tourist destination overseas. Read Full Story


ECJ Adviser Rules Against French Citizen's Exit Tax Challenge

by Ulrika Lomas,, Brussels

Thursday, August 3, 2017

An Advocate General to the European Court of Justice has opined that a French citizen cannot rely on the agreement between France and Switzerland on freedom of movement to avoid France's exit tax. Read Full Story


Sanders To Introduce US 'Outsourcing Tax' Legislation

by Leroy Baker,, Washington

Thursday, December 1, 2016

US Senator Bernie Sanders has stated his intention to introduce legislation into Congress that would impose an "outsourcing tax" on companies moving jobs out of the United States, as well as stripping them of their US tax breaks and benefits. Read Full Story


European Council Adopts New Rules On Tax Avoidance

by Ulrika Lomas,, Brussels

Thursday, July 14, 2016

The European Council has formally adopted a new anti-avoidance directive, which sets rules to prevent base erosion and profit shifting. Read Full Story


EU Reaches Agreement On Anti-Avoidance Package

by Ulrika Lomas,, Brussels

Wednesday, June 22, 2016

European Union member states have reached a compromise agreement on a proposed new anti-tax avoidance directive. Read Full Story


Residence-Based Taxation Put Forward For Americans Abroad

by Mike Godfrey,, Washington

Wednesday, May 4, 2016

With regard to the increasing talk in the US Congress on tax reform, American Citizens Abroad has provided the House of Representatives Ways and Means Committee with a full reform proposal for the enactment of residence-based taxation for American expatriates. Read Full Story



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