Abstract
In this article the authors aim to build a bridge between corporate capital gains taxation and Base Erosion and Profit Shifting (BEPS). Also, we note the changing forms of taxation towards a more digitalized and real-timed tax procedures. First, topics in the corporate capital gains taxation related to tax base are discussed. Second, anti-abuse topics are discussed. Third, the recent changes triggered by the BEPS project in the Nordic countries are discussed. Fourth, corporate capital gains taxation renewal is discussed and accompanied with the latest BEPS targets and the latest developments in the real-time tax models and digitalisation issues. Future development topics are also identified and discussed.
| Original language | English |
|---|---|
| Peer-reviewed scientific journal | Nordic Tax Journal |
| Volume | 2020 |
| Issue number | 1 |
| Pages (from-to) | 17-30 |
| ISSN | 2246-1809 |
| DOIs | |
| Publication status | Published - 24.12.2020 |
| MoE publication type | A1 Journal article - refereed |
Keywords
- 513 Law
- taxation
- international taxation
- features of good tax systems
- tax exemptions
- participation exemptions
- 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)
Sustainable Development Goals
- GOAL 09: Industry, Innovation and Infrastructure
Areas of Strength and Areas of High Potential (AoS and AoHP)
- AoS: Financial management, accounting, and governance