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

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
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
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/230609
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