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Anu Torkkeli and Matti Kukkonen

shares Partial exemption on capital gains on some shares and some other assets in addition to shares Full exemption on capital gains on other assets than shares No corporate capital gains tax exemption Austria Belgium Cyprus Portugal Poland Croatia Bulgaria France Estonia Greece Czech Italy Hungary Slovakia Republic Germany Slovenia Spain Ireland Latvia Lithuania Luxembourg Malta

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Ruud De Mooij, Shafik Hebous and Milena Hrdinkova

(Netherlands, Denmark, Italy, Luxembourg and Ireland), usually under strict conditions, such as all the qualifying foreign companies must be included in the consolidation. Austria, Cyprus, Iceland, Finland, Sweden, Ireland, Latvia, Lithuania, Malta, and the United Kingdom do not allow full consolidation of revenues and expenses. However, members of the same group can share their profits or losses within a tax period. The German model requires subordinated members of the group to transfer their profit or loss by means of a formal commercial agreement to the parent company