Skip to main navigation Skip to search Skip to main content

Taxation of Capital Gains of Shareholdings under the UN Model

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review

Original languageEnglish
Title of host publicationThe UN Model Tax Convention: Recent Developments
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of PublicationAlphen aan den Rijn
PublisherKluwer Law International
Chapter10
ISBN (Print)9789403525792
Publication statusPublished - 9 Dec 2025
Externally publishedYes

Keywords

  • Taxation of capital gains
  • UN Model Tax Convention

Cite this