Yes it was supposed to be that any tax over %30 was not supposed to be charged for moves.
What is a real problem though is being charged to move corps out of countries that cannot supply workers. This is very unfortunate when the corp is built in a c3, a new player registers it, and subsequently opens too many corps and runs high salaries. Your hiring suffers and it is a very high penalty.
The market Values of corps are artificially bloated. For example they are not say, 10 times earnings or something just some random number of xbillions for no reason. It would take many game years for a corp to earn their profit in market value and the penalty we have to pay for non-workers in a country is entirely too high.
What do you think about that Andy? Should we be penalized because new presidents cannot manage their countries?