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

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.