Dividends, gains or losses on shares and the global minimum tax. Interaction and comparativa analysis with the Spanish participation exemption regime
DOI:
https://doi.org/10.48297/rtt.v2i141.2365Keywords:
Corporate taxation, Pillar 2, Directiva 2022/2523, minimum taxation, dividends, exemption, shareholdingAbstract
Directive 2022/2523 has adopted the global minimum tax of the OECD's Pillar Two in the EU including a specific treatment for dividends and capital gains and losses. To the extent the relevant conditions are met, this income is ignored in the analysis of the group's tax position. This collaboration addresses the circumstances for the carve out its implications, and its interaction with the Spanish participation exemption regime.
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Published
30/06/2023
Issue
Section
Studies
How to Cite
Arribas Plaza, D. (2023). Dividends, gains or losses on shares and the global minimum tax. Interaction and comparativa analysis with the Spanish participation exemption regime . Technical Tax Journal, 2(141), 81-110. https://doi.org/10.48297/rtt.v2i141.2365
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