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

Matti Kukkonen, Anu Maria Torkkeli*

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

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 languageEnglish
Peer-reviewed scientific journalNordic Tax Journal
Volume2020
Issue number1
Pages (from-to)17-30
ISSN2246-1809
DOIs
Publication statusPublished - 24.12.2020
MoE publication typeA1 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

Fingerprint Dive into the research topics of 'The role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union'. Together they form a unique fingerprint.

Cite this