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

Article Category: Article

Publicado en línea: 11 mar 2021

Páginas: 15 - 28

Recibido: 11 feb 2020

Aceptado: 28 oct 2020

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

Palabras clave

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

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