International aspects of capital gains taxation

Craig Elliffe

Chapter 3 in Capital Gains Taxation, 2017, pp 81-112 from Edward Elgar Publishing

Abstract: This chapter examines two broad areas of capital gains tax (CGT) design in respect of the taxation of non-residents. The first area relates to the domestic design of the tax and focuses on whether a CGT should apply comprehensively to all assets held by non-residents, or alternatively, to some limited subset of those assets. Is there any justification for limiting the scope of CGT to only certain types of assets when such assets are held by non-residents as opposed to residents? The second area is how double tax agreements (DTAs) interact with, or change, domestic CGT taxing rights. This area is intricately connected with the first area because the role of a DTA is to limit the taxing rights of contracting states primarily to avoid or reduce double taxation. Keywords: capital gains tax; non-residents taxation; double tax agreements; international tax system design

Keywords: Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/view/9781784716011.00011.xml (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:16414_3

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().