The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
| Autor: | Matti Kukkonen, Anu Maria Torkkeli |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
capital
group of companies international taxation accrual taxation Tax reform Corporate group Economics media_common.cataloged_instance tax reform European union participation exemption media_common lock-in capital gains Revenue. Taxation. Internal revenue base erosion and profit shifting (beps) HJ2240-5908 International economics digital taxation International taxation income real-time taxation Capital (economics) features of good tax systems corporate reorganizations tax exemption taxation |
| Zdroj: | Nordic Tax Journal, Vol 2020, Iss 1, Pp 15-28 (2021) |
| ISSN: | 2246-1809 |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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