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Capital Gains Taxation of Share Profits and EU State Aid Regulation

Peter Vesterdorf

DOI https://doi.org/10.21552/ESTAL/2010/4/201



I. Introduction The present article deals with capital gains taxation of share profits1 and the methods of applying such taxation. There are different ways of applying such taxation. Depending on the methods used, i.e. taxation based on the accrual principle, the realisation principle or a hybrid of those two methods, such tax legislation may contravene EU State aid law. Prior to discussing such possibilities it will be helpful to try to explain what

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