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Dossiers internationaux
Practice review: entity wind-down and residual duties when exiting a market
Entering a market has playbooks; exiting is often overlooked — improper wind-down leaves tax and employment duties behind.
A typical scenario: a company decides to exit an overseas market and finds dissolving the local entity far harder than setting it up — tax liquidation, employee severance, contract termination, and data disposal all bring residual duties.
Hasty shutdown or neglect can leave ongoing filing duties, fines, or even personal liability, affecting the parent and individuals.
The review's point is to treat exit as a planned project: sequence the settlement of tax, employment, contracts, and data, and keep complete records.