Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties

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- Title:
Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
- Series:
Volume 10 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
November 2013
- ISBN:
978-90-8722-212-3
- Type of publication:
Print book
- Number of pages:
1,340
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 120 / USD 160 (VAT excl.)
- tab_1
- Title:
Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
- Series:
Volume 10 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
November 2013
- ISBN:
978-90-8722-213-0
- Type of publication:
eBook in ePub format
- Number of pages:
1,340
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 96 / USD 128 (VAT excl.)
- tab_2
- Title:
Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
- Series:
Volume 10 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
November 2013
- ISBN:
978-90-8722-212-3
- Type of publication:
Online book
- Number of pages:
1,340
- Access:
Up to 5 users. View purchase information.
- Price:
- EUR 120 / USD 160 (VAT excl.)
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- Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
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Why this book?
This book is essential reading for all those dealing with cross-border taxation, EU tax law and tax treaty issues.Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of a seminar held in Milan on 26 November 2012, is a detailed and 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.
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This book is part of the EC and International Tax Law Series
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