The Taxation of Capital Gains in Double Tax Convention Models

Authors

Keywords:

International taxation, Double tax convention, Capital gains, Allocation rules, Exit taxes

Abstract

The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of different type of assets, including specific anti-abuse provisions and a final reference to the exit taxes.

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Author Biography

  • María Teresa Soler Roch, University of Valencia
    Licenciada y Doctora por la Universidad de Valencia. Actualmente Catedrática de Derecho Financiero y Tributario en la Universidad de Alicante. Ha sido Profesora visitante en University of Florida (2001) y Université Paris II Panthéon-Assas (2007 y 2008). Presidenta del Consejo para la Defensa del Contribuyente (Ministerio de Hacienda y Administraciones Públicas 2008-2012). Es miembro de la Asociación Española de Derecho Financiero (Instituto Latinoamericano de Derecho Tributario ILADT, International Fiscal Association IFA Spanish Branch), European Association of Tax Law Professors (EATLP), Asociación Española de Asesores Fiscales (AEDAF) y Board of Trustees of the International Bureau for Fiscal Documentation (IBFD).

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Published

2014-05-15

Issue

No. 43 (2014)

Section

Tributación Internacional

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

The Taxation of Capital Gains in Double Tax Convention Models. (2014). Derecho & Sociedad, 43, 389-399. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12586