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 This module computes and analyses the capital gains taxation on cross-border sales of shares. It automatically applies the capital gains consequences of a sale on any simulated ownership scenario.
In the process of analysing the cross-border tax effect of capital gains on shares, you meet several variables that need to be taken into consideration, such as the size and time of the shareholding, the taxation rates prevailing in the country of the company issuing shares, the taxation in the country of the seller and the influence of the country of the purchaser.
All of these variables are considered by the Capital Gains module in the Comtax® System. A module that can be instructed to instantly simulate on the basis of changed parameters, that can both forecast and model on the basis of the information you provide. Information regarding the impact of the shareholding level and the holding time of the asset is easily displayed through graphic charts.
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 In the process of capitalising a company by debt or equity, it is important to analyse the thin capitalisation situation. This is due to the fact that a capitalisation through a loan, which generally is the preferred solution, from the investors' point of view, might lead to a less advantageous tax situation when confronted with such anti-avoidance rules.
This function considers the thin capitalisation from both the borrowing company and the lending company's perspective.
By ticking a checkbox, the Comtax® System will consider the thin capitalisation situation for all interest (intercompany) simulations made in the system for the chosen countries.
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By adding this dimension to Comtax® Basic 2010, the real power of the Comtax® System is released. For selected countries (20, 40, 60 or 129) limitless scenarios can be simulated and analysed. Underlying data and settings can be modified in a project environment in which current and future factors can be considered. 
Albania
Algeria 
Argentina 
Australia 
Austria 
Bahamas IBC 
Bahrain 
Barbados 
Belarus 
Belgium 
Bermuda Exempt C. 
Bolivia
Bosnia and Herzegovina
Brazil 
British Virgin IBC 
Bulgaria 
Cameroon
Canada
Cayman Isl Exempt C.
Chile
China
Colombia
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Ecuador
Egypt 
El Salvador 
Estonia 
Finland 
France 
Gabon 
Germany 
Gibraltar 
Greece
Guatemala 
Guernsey
Hong Kong 
Hungary 
Iceland 
India 
Indonesia 
Iran 
Ireland 
Isle of Man 
Israel 
Italy 
Ivory Coast 
Jamaica 
Japan 
Jersey 
Kazakhstan 
Kenya
Korea, Rep of 
Kuwait 
Latvia 
Lebanon 
Liechtenstein 
Lithuania 
Luxembourg 
Macedonia
Malawi 
Malaysia 
Mali 
Malta 
Mauritius 
Mexico 
Monaco 
Montenegro
Morocco 
Netherlands 
Netherlands Antilles 
New Zealand 
Nicaragua 
Nigeria 
Norway 
Oman 
Pakistan 
Panama 
Paraguay 
Peru 
Philippines 
Poland 
Portugal 
Puerto Rico 
Qatar 
Romania 
Russia 
Saudi Arabia 
Senegal 
Serbia
Singapore 
Slovak Republic 
Slovenia 
South Africa 
Spain 
Sri Lanka 
Sweden 
Switzerland 
Taiwan 
Thailand 
Togo 
Trinidad and Tobago 
Tunisia 
Turkey 
Ukraine 
United Arab Emirates 
United Kingdom 
United States 
Uruguay 
Venezuela 
Vietnam 
Zimbabwe