The paper covers a deep overview of the trends in the taxation of capital gains on shares under domestic law, as the result of the analysis of several country reports from more than 15 countries.
Maisto, G., Malherbe, J., General report, in Maisto, G. (ed.), Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties, IBFD, Amsterdam 2013: 1- 32 [http://hdl.handle.net/10807/47912]
General report
Maisto, Guglielmo;
2013
Abstract
The paper covers a deep overview of the trends in the taxation of capital gains on shares under domestic law, as the result of the analysis of several country reports from more than 15 countries.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
