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

Article Category: Article

Data publikacji: 11 mar 2021

Zakres stron: 15 - 28

Otrzymano: 11 lut 2020

Przyjęty: 28 paź 2020

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

Słowa kluczowe

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.