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

Torkkeli Anu () and Kukkonen Matti ()
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Torkkeli Anu: Doctor of Economics, Post-doc researcher, Hanken School of Economics, Helsinki, Finland
Kukkonen Matti: Dr. Iur (Tax Law), Ph. D. (Econ.). Professor, Head of Subject, Hanken School of Economics

Nordic Tax Journal, 2020, vol. 2020, issue 1, 15-28

Keywords: Taxation; international taxation; features of good tax systems; tax exemption; participation exemption; 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) (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2020:y:2020:i:1:p:15-28:n:3

DOI: 10.2478/ntaxj-2020-0002

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