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Journals
Nordic Tax Journal
Volume 2020 (2020): Issue 1 (January 2020)
Open Access
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
Anu Torkkeli
Anu Torkkeli
and
Matti Kukkonen
Matti Kukkonen
| Mar 11, 2021
Nordic Tax Journal
Volume 2020 (2020): Issue 1 (January 2020)
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Article Category:
Article
Published Online:
Mar 11, 2021
Page range:
15 - 28
Received:
Feb 11, 2020
Accepted:
Oct 28, 2020
DOI:
https://doi.org/10.2478/ntaxj-2020-0002
Keywords
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)
© 2020 Anu Torkkeli et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Anu Torkkeli
Hanken School of Economics
Helsinki, Finland
Matti Kukkonen
Hanken School of Economics