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

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

Nordic Tax Journal
Volume 2020 (2020): Issue 1 (January 2020)
By:  and    
Open Access
|Mar 2021
Authors

Authors

Anu Torkkeli

anu.torkkeli@hanken.fi

Hanken School of Economics, Helsinki, Finland

Matti Kukkonen

kukkonen@hanken.fi

Hanken School of Economics
DOI: https://doi.org/10.2478/ntaxj-2020-0002 | Journal eISSN: 2246-1809
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Language: English
Page range: 15 - 28
Submitted on: Feb 11, 2020
Accepted on: Oct 28, 2020
Published on: Mar 11, 2021
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 reform,
lock-in,
digital taxation,
real-time taxation,
accrual taxation,
base erosion and profit shifting (BEPS)
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

© 2021 Anu Torkkeli, Matti Kukkonen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 2020 (2020): Issue 1 (January 2020)
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