Doctoral Thesis: Corporate capital gains tax system in the European Union and the economic significance and role of the corporate capital gains
Anu Torkkeli’s doctoral thesis “Structuring corporate capital gains tax system in the European Union – A comparative Finnish perspective” examines the corporate capital gains taxation in the Nordic countries, European Union, and Finland. Her main perspective is in the corporate income tax law, but due to the multidisciplinary nature of corporate capital gains taxation, the study also applies an economic perspective.
Torkkeli bases her investigation of taxation on existing tax law literature, and completes her analysis with selected legal cases. Changes in the corporate capital gains taxation that have taken place before January 2015 are also included in the study.
In her thesis, Torkkeli conducts an analysis of the international tax system and discusses future options for corporate capital gains taxation as well as challenges related to changes in the corporate income taxation.
- We need to identify a correct level of international harmonization without compromising the fiscal policies of individual countries, Torkkeli states.
According to Torkkeli, the study offers added value to the society in a couple of different ways.
- The study offers an extensive analysis of the international corporate capital gains taxation models and discusses the corporate capital gains, not only from a pure legal point of view, but also by strongly focusing on the underlying features behind the corporate capital gains taxation system, such as features in good taxation systems, economics and competitiveness, significance and role of the corporate capital gains in the economics, Anu Torkkeli argues.
Torkkeli concludes by discussing the future development of the corporate capital gains taxation at an EU-level and develops a proposal for Finland´s corporate capital gains taxation model as an individual Nordic country and as an EU member state.
M.Sc. Econ. and M.Sc. Tech. Anu Torkkeli defends her doctoral thesis in Commercial Law “Structuring corporate capital gains tax system in the European Union – A comparative Finnish perspective” on Friday, June 17 2016.
Date and time: 17 June 2016, at 2 pm
Venue: Auditorium 309, 3rd floor, Hanken School of Economics, Helsinki
Opponent: Professor Mattias Dahlberg, Uppsala University
Custos: Professor Matti Kukkonen, Hanken School of Economics
A copy of the thesis can be downloaded via this link:
http://hdl.handle.net/10138/163472
For more information, please contact:
Anu Torkkeli
anu.torkkeli@hanken.fi