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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective Cover

Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Anu Torkkeli and  Matti Kukkonen  
Open Access
|Jun 2017

Figures & Tables

Figure 1

A possible realistic Nordic model for taxing intercorporate capital gains
A possible realistic Nordic model for taxing intercorporate capital gains

Comparison of the corporate capital gains taxation models in the European Union countries (2014)

Capitalgains taxexemptionFullexemptionon capitalgains onsharesPartialexemptionon capitalgains onsharesFull exemption ofcapital gains onsome other assetsin addition tosharesPartial exemptionon capital gains onsome shares andsome other assetsin addition to sharesFull exemptionon capital gainson other assetsthan sharesNocorporatecapitalgains taxexemption
AustriaBelgiumCyprusPortugalPolandCroatia
BulgariaFranceEstoniaGreece
CzechItalyHungarySlovakia
Republic
GermanySloveniaSpain
Ireland
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Romania
United
Kingdom

Comparison of the corporate capital gains taxation models in the Nordic countries (2016)

DenmarkFinlandIcelandNorwaySweden
Tax rate2220202522
Capital gains tax treatmentin normal caseOrdinaryincomeOrdinaryincomeOrdinaryincomeOrdinaryincomeOrdinaryincome
Capital gains tax exemptionSale ofsubsidiary andgroup sharesSale of sharesSale of sharesSale of sharesSale ofbusiness-related shares
DOI: https://doi.org/10.1515/ntaxj-2017-0003 | Journal eISSN: 2246-1809
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Language: English
Page range: 47 - 58
Submitted on: Mar 12, 2017
Accepted on: Mar 31, 2017
Published on: Jun 17, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
taxation,
international taxation,
features of good tax systems,
tax exemption,
participation exemption,
income,
capital,
capital gains,
corporate reorganizations,
group of companies,
tax refom,
lock-in,
accrual tax
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Anu Torkkeli, Matti Kukkonen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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