The Resource Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
Resource Information
The item Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- lxiv, 1276 p.
- Contents
-
- General report
- Maisto, G.
- Malherbe, J.
- ; p. 3-34
- Taxation of company on capital gains on shares: the EU Treaty freedoms
- Weber, D.
- ; p. 37-56
- Capital gains on shares and EU law: the income tax directives
- Kofler, G.
- ; p. 57-67
- Definitional issues related to Article 13 (capital gains)
- Sasseville, J.
- ; p. 71-85
- Capital gains and qualification conflicts under Article 23 OECD Model
- Rust, A.
- ; p. 87-119
- Capital gains on shares under reorganizations
- Ulmer, J.M.
- Avella, F.
- ; p. 123-157
- Capital gains : the principle of symmetry, the internal order of Article 13 and the dynamic interpretation of the changes in the 2010 Commentary on "forming part" and "effectively connected"
- Pijl, H.
- ; p. 161-230
- Transfer of shares and anti-abuse under the OECD Model Tax Convention
- Vann, R.
- ; p. 231-257
- Taxing indirect transfers : rules and doctrines
- Cui, W.
- ; p. 259-281
- Australia
- Teo, N.
- ; p. 285-383
- Austria
- Hütter, E.
- ; p. 385-408
- Belgium
- Navez, E-J.
- ; p. 409-477
- Canada
- Roth, E.S.
- ; p. 479-558
- China
- Qiu, D.
- ; p. 559-613
- Finland
- Helminen, M.
- Knuutinen, R.
- ; p. 615-669
- France
- Daude, M.
- Rozant, C.
- ; p. 671-728
- Germany
- Martini, R. (Ruben)
- Weimar, T.
- ; p. 729-786
- India
- Sanghavi, D.J.
- ; p. 787-833
- Italy
- Maisto, F.
- ; p. 835-926
- Luxembourg
- Köszeghy, K.
- Simon, G.
- ; p. 927-989
- Netherlands
- Streek, J. van de
- ; p. 991-1071
- Norway
- Ilstad, K.
- ; p. 1073-1114
- Sweden
- Krzymowska, A.
- ; p. 1115-1145
- Switzerland
- Pfister, R.A.
- Obrist, T.
- ; p. 1147-1215
- United States
- Hoose, M.S.
- ; p. 1217-1271
- Isbn
- 9789087222123
- Label
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- Title
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- 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
- http://library.link/vocab/relatedWorkOrContributorName
- Maisto, G
- Series statement
- EC and international tax law series
- Series volume
- Vol. 10
- http://library.link/vocab/subjectName
-
- capital gains tax
- shares
- domestic tax law
- EU law
- fundamental freedoms
- Parent-Subsidiary Directive
- Merger Directive
- CCCTB
- tax treaty
- treaty interpretation
- qualification conflict
- reorganization
- anti-avoidance
- Label
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- Contents
-
- General report
- Maisto, G.
- Malherbe, J.
- ; p. 3-34
- Taxation of company on capital gains on shares: the EU Treaty freedoms
- Weber, D.
- ; p. 37-56
- Capital gains on shares and EU law: the income tax directives
- Kofler, G.
- ; p. 57-67
- Definitional issues related to Article 13 (capital gains)
- Sasseville, J.
- ; p. 71-85
- Capital gains and qualification conflicts under Article 23 OECD Model
- Rust, A.
- ; p. 87-119
- Capital gains on shares under reorganizations
- Ulmer, J.M.
- Avella, F.
- ; p. 123-157
- Capital gains : the principle of symmetry, the internal order of Article 13 and the dynamic interpretation of the changes in the 2010 Commentary on "forming part" and "effectively connected"
- Pijl, H.
- ; p. 161-230
- Transfer of shares and anti-abuse under the OECD Model Tax Convention
- Vann, R.
- ; p. 231-257
- Taxing indirect transfers : rules and doctrines
- Cui, W.
- ; p. 259-281
- Australia
- Teo, N.
- ; p. 285-383
- Austria
- Hütter, E.
- ; p. 385-408
- Belgium
- Navez, E-J.
- ; p. 409-477
- Canada
- Roth, E.S.
- ; p. 479-558
- China
- Qiu, D.
- ; p. 559-613
- Finland
- Helminen, M.
- Knuutinen, R.
- ; p. 615-669
- France
- Daude, M.
- Rozant, C.
- ; p. 671-728
- Germany
- Martini, R. (Ruben)
- Weimar, T.
- ; p. 729-786
- India
- Sanghavi, D.J.
- ; p. 787-833
- Italy
- Maisto, F.
- ; p. 835-926
- Luxembourg
- Köszeghy, K.
- Simon, G.
- ; p. 927-989
- Netherlands
- Streek, J. van de
- ; p. 991-1071
- Norway
- Ilstad, K.
- ; p. 1073-1114
- Sweden
- Krzymowska, A.
- ; p. 1115-1145
- Switzerland
- Pfister, R.A.
- Obrist, T.
- ; p. 1147-1215
- United States
- Hoose, M.S.
- ; p. 1217-1271
- Extent
- lxiv, 1276 p.
- Isbn
- 9789087222123
- Isbn Type
- (print)
- Issn
- 1574-969X
- Label
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- Contents
-
- General report
- Maisto, G.
- Malherbe, J.
- ; p. 3-34
- Taxation of company on capital gains on shares: the EU Treaty freedoms
- Weber, D.
- ; p. 37-56
- Capital gains on shares and EU law: the income tax directives
- Kofler, G.
- ; p. 57-67
- Definitional issues related to Article 13 (capital gains)
- Sasseville, J.
- ; p. 71-85
- Capital gains and qualification conflicts under Article 23 OECD Model
- Rust, A.
- ; p. 87-119
- Capital gains on shares under reorganizations
- Ulmer, J.M.
- Avella, F.
- ; p. 123-157
- Capital gains : the principle of symmetry, the internal order of Article 13 and the dynamic interpretation of the changes in the 2010 Commentary on "forming part" and "effectively connected"
- Pijl, H.
- ; p. 161-230
- Transfer of shares and anti-abuse under the OECD Model Tax Convention
- Vann, R.
- ; p. 231-257
- Taxing indirect transfers : rules and doctrines
- Cui, W.
- ; p. 259-281
- Australia
- Teo, N.
- ; p. 285-383
- Austria
- Hütter, E.
- ; p. 385-408
- Belgium
- Navez, E-J.
- ; p. 409-477
- Canada
- Roth, E.S.
- ; p. 479-558
- China
- Qiu, D.
- ; p. 559-613
- Finland
- Helminen, M.
- Knuutinen, R.
- ; p. 615-669
- France
- Daude, M.
- Rozant, C.
- ; p. 671-728
- Germany
- Martini, R. (Ruben)
- Weimar, T.
- ; p. 729-786
- India
- Sanghavi, D.J.
- ; p. 787-833
- Italy
- Maisto, F.
- ; p. 835-926
- Luxembourg
- Köszeghy, K.
- Simon, G.
- ; p. 927-989
- Netherlands
- Streek, J. van de
- ; p. 991-1071
- Norway
- Ilstad, K.
- ; p. 1073-1114
- Sweden
- Krzymowska, A.
- ; p. 1115-1145
- Switzerland
- Pfister, R.A.
- Obrist, T.
- ; p. 1147-1215
- United States
- Hoose, M.S.
- ; p. 1217-1271
- Extent
- lxiv, 1276 p.
- Isbn
- 9789087222123
- Isbn Type
- (print)
- Issn
- 1574-969X
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