Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties

Resource Information

The work Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties

Contributor

• Maisto, G

Subject

• CCCTB
• EU law
• Merger Directive
• Parent-Subsidiary Directive
• anti-avoidance
• capital gains tax
• domestic tax law
• fundamental freedoms
• qualification conflict
• reorganization
• shares
• tax treaty
• treaty interpretation

Language

eng

Summary

This book is a comprehensive study on the taxation of capital gains on shares derived by companies. The book begins by discussing the trends in the taxation of capital gains on shares under domestic law, taking into account the input from various national reports. It then considers the taxation of capital gains on shares in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of capital gains on shares and the possible impact of the EU income tax directives are examined. Next, the book discusses the taxation of capital gains on shares under tax treaties. The focus initially is on the notion of "capital gains on shares" in the OECD Model Convention and the qualification conflicts possibly arising in this respect. In addition, attention is also devoted to tax treaty aspects of company reorganizations that could trigger taxation of capital gains on shares and to tax treaty provisions regarding shares attributable to permanent establishments and non-discrimination. Finally, the application of domestic and agreement-based anti-abuse rules to transfers of shares is thoroughly analysed, with an eye also on recent rules and doctrines aimed at taxing indirect transfers. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in North America, selected European jurisdictions, Australia, China and India

Geographic coverage

• European Union
• International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EC and international tax law series

Series volume

Vol. 10