In this two-part article we consider the taxation of capital gains deriving from the alienation of shares in immovable property companies. In part I we consider in detail: the object of the investigation; the definition of "immovable property"; taxation of income deriving from immovable property and the interrelationship between Articles 6, 7 and 21; and the taxation of capital gains according to Article 13.

(2006). Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies: Part I [journal article - articolo]. In TAX PLANNING INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230609

Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies: Part I

Scalia, Roberto
2006-01-01

Abstract

In this two-part article we consider the taxation of capital gains deriving from the alienation of shares in immovable property companies. In part I we consider in detail: the object of the investigation; the definition of "immovable property"; taxation of income deriving from immovable property and the interrelationship between Articles 6, 7 and 21; and the taxation of capital gains according to Article 13.
articolo
2006
Corabi, Giampaolo; Scalia, Roberto
(2006). Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies: Part I [journal article - articolo]. In TAX PLANNING INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230609
File allegato/i alla scheda:
File Dimensione del file Formato  
scalia tpi 4 2006.pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 9.79 MB
Formato Adobe PDF
9.79 MB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/230609
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact