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
This book provides a detailed and comprehensive study on the taxation of capital gains on shares derived by companies.

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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Editor(s)

Guglielmo Maisto

Contributor(s)

Francesco Avella, Wei Cui, Mathieu Daude, Marjaana Helminen, Mark S. Hoose, Elisabeth Hütter, Kristine Ilstad, Reijo Knuutinen, Georg Kofler, Katarina Köszeghy, Adriana Krzymowska, Filippo Maisto, Guglielmo Maisto, Jacques Malherbe, Ruben Martini, Edouard-Jean Navez, Thierry Obrist, Roland A. Pfister, Hans Pijl, Dongmei Qiu, Elie S. Roth, Clément Rozant, Alexander Rust, Dhaval J. Sanghavi, Jacques Sasseville, Georges Simon, Jan van de Streek, Nikki Teo, John M. Ulmer, Richard Vann, Dennis Weber, Tanja Weimar

Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
https://doi.org/10.59403/1w1mbc3
Chapter 1: General Report
https://doi.org/10.59403/1w1mbc3001
Chapter 2: Taxation of Company on Capital Gains on Shares: The EU Treaty Freedoms
https://doi.org/10.59403/1w1mbc3002
Chapter 3: Capital Gains on Shares and EU Law: The Income Tax Directives
https://doi.org/10.59403/1w1mbc3003
Chapter 4: Definitional Issues Related to Article 13 (Capital Gains)
https://doi.org/10.59403/1w1mbc3004
Chapter 5: Capital Gains and Qualification Conflicts under Article 23 OECD Model
https://doi.org/10.59403/1w1mbc3005
Chapter 6: Capital Gains on Shares under Reorganizations
https://doi.org/10.59403/1w1mbc3006
Chapter 7: 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”
https://doi.org/10.59403/1w1mbc3007
Chapter 8: Transfer of Shares and Anti-Abuse under the OECD Model Tax Convention
https://doi.org/10.59403/1w1mbc3008
Chapter 9: Taxing Indirect Transfers: Rules and Doctrines
https://doi.org/10.59403/1w1mbc3009
Chapter 10: Australia
https://doi.org/10.59403/1w1mbc3010
Chapter 11: Austria
https://doi.org/10.59403/1w1mbc3011
Chapter 12: Belgium
https://doi.org/10.59403/1w1mbc3012
Chapter 13: Canada
https://doi.org/10.59403/1w1mbc3013
Chapter 14: China
https://doi.org/10.59403/1w1mbc3014
Chapter 15: Finland
https://doi.org/10.59403/1w1mbc3015
Chapter 16: France
https://doi.org/10.59403/1w1mbc3016
Chapter 17: Germany
https://doi.org/10.59403/1w1mbc3017
Chapter 18: India
https://doi.org/10.59403/1w1mbc3018
Chapter 19: Italy
https://doi.org/10.59403/1w1mbc3019
Chapter 20: Luxembourg
https://doi.org/10.59403/1w1mbc3020
Chapter 21: Netherlands
https://doi.org/10.59403/1w1mbc3021
Chapter 22: Norway
https://doi.org/10.59403/1w1mbc3022
Chapter 23: Sweden
https://doi.org/10.59403/1w1mbc3023
Chapter 24: Switzerland
https://doi.org/10.59403/1w1mbc3024
Chapter 25: United States
https://doi.org/10.59403/1w1mbc3025
Contributors
https://doi.org/10.59403/1w1mbc3026
Other titles in this series
https://doi.org/10.59403/1w1mbc3027