Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital

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Title: Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital
Authors: Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Tax treaties | Capital gains | Model tax convention | Belgium-Spain double taxation convention
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2004
Publisher: Kluwer Law International
Citation: Intertax. 2004, 32(10): 486-493
Abstract: This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax treaty.
URI: http://hdl.handle.net/10045/48535
ISSN: 0165-2826 | 1875-8347 (Online)
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 2004 Kluwer Law International
Peer Review: si
Publisher version: http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2004075
Appears in Collections:INV - DFT - Artículos de Revistas

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