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

Article Category: Article

Online veröffentlicht: 11. März 2021

Seitenbereich: 15 - 28

Eingereicht: 11. Feb. 2020

Akzeptiert: 28. Okt. 2020

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

Schlüsselwörter

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.