The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

Bibliographic Details
Main Authors: Torkkeli Anu, Kukkonen Matti
Format: Article
Language:English
Published: Sciendo 2021-03-01
Series:Nordic Tax Journal
Subjects:
taxation
international taxation
features of good tax systems
tax exemption
participation exemption
income
capital
capital gains
corporate reorganizations
group of companies
tax reform
lock-in
digital taxation
real-time taxation
accrual taxation
base erosion and profit shifting (beps)
Online Access:https://doi.org/10.2478/ntaxj-2020-0002

Internet

https://doi.org/10.2478/ntaxj-2020-0002

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