Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
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17. Juni 2017
Über diesen Artikel
Artikel-Kategorie: Article
Online veröffentlicht: 17. Juni 2017
Seitenbereich: 47 - 58
Eingereicht: 12. März 2017
Akzeptiert: 31. März 2017
DOI: https://doi.org/10.1515/ntaxj-2017-0003
Schlüsselwörter
© 2017 A. Torkkeli and M. Kukkonen
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Figure 1
Comparison of the corporate capital gains taxation models in the European Union countries (2014)
| Capital | Full | Partial | Full exemption of | Partial exemption | Full exemption | No |
|---|---|---|---|---|---|---|
| Austria | Belgium | Cyprus | Portugal | Poland | Croatia | |
| Bulgaria | France | Estonia | Greece | |||
| Czech | Italy | Hungary | Slovakia | |||
| Republic | ||||||
| Germany | Slovenia | Spain | ||||
| Ireland | ||||||
| Latvia | ||||||
| Lithuania | ||||||
| Luxembourg | ||||||
| Malta | ||||||
| Netherlands | ||||||
| Romania | ||||||
| United | ||||||
| Kingdom |
Comparison of the corporate capital gains taxation models in the Nordic countries (2016)
| Denmark | Finland | Iceland | Norway | Sweden | |
|---|---|---|---|---|---|
| 22 | 20 | 20 | 25 | 22 | |
| Ordinary | Ordinary | Ordinary | Ordinary | Ordinary | |
| Sale of | Sale of shares | Sale of shares | Sale of shares | Sale of |