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

Matti Kukkonen, Anu Maria Torkkeli*

*Motsvarande författare för detta arbete

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

Sammanfattning

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.
OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftNordic Tax Journal
Volym2020
Nummer1
Sidor (från-till)17-30
ISSN2246-1809
DOI
StatusPublicerad - 24.12.2020
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 513 Juridik

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

Fingeravtryck

Fördjupa i forskningsämnen för ”The role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här