The article provides an analysis of company exit tax regimes with a particular focus on the recent ECJ decision in Commission v. Denmark (C-261/11).

The article outlines the acceptable scope of exit tax regimes for companies, analyses unresolved issues, including the length of deferral, guarantees for deferred exit taxes and interest charges levied on deferred exit taxes. Finally, the EU compatibility of the proposed Danish exit tax regime is analysed.

Read the article here.