Taxation of capital gains of companies from the alienation of shares
The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door to taxing not only realised but also potentia...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2017-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2017/0003-25651702005P.pdf |