{"id":"https://openalex.org/W7127064316","doi":"https://doi.org/10.59403/348gxzv007","title":"Chapter 7: Registration Taxes and Other Taxes on the Raising or Transfer of Capital","display_name":"Chapter 7: Registration Taxes and Other Taxes on the Raising or Transfer of Capital","publication_year":2026,"publication_date":"2026-02-02","ids":{"openalex":"https://openalex.org/W7127064316","doi":"https://doi.org/10.59403/348gxzv007"},"language":"en","primary_location":{"id":"doi:10.59403/348gxzv007","doi":"https://doi.org/10.59403/348gxzv007","is_oa":false,"landing_page_url":"https://doi.org/10.59403/348gxzv007","pdf_url":null,"source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Fundamentals of Taxation Series","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W7126107003","display_name":"Fundamentals of Indirect Taxation"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022805465","display_name":"Pasquale Pistone","orcid":"https://orcid.org/0000-0001-6220-2060","observed_orcids":["https://orcid.org/0000-0001-6220-2060","https://orcid.org/0000-0002-4132-0209"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pasquale Pistone","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000398810","display_name":"Jo\u00e3oF\u00e9lixPinto Nogueira","orcid":"https://orcid.org/0000-0001-6220-2060","observed_orcids":["https://orcid.org/0000-0001-6220-2060"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jo\u00e3o F\u00e9lix Pinto Nogueira","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000387301","display_name":"Fabiola Annacondia","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fabiola Annacondia","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5124801424","display_name":"Craig West","orcid":"https://orcid.org/0000-0002-8847-6008","observed_orcids":["https://orcid.org/0000-0002-8847-6008"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Craig West","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5089177058","display_name":"Alessandro Turina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alessandro Turina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005798433","display_name":"Pedro Guilherme Lindenberg Schoueri","orcid":"https://orcid.org/0000-0002-7560-3178","observed_orcids":["https://orcid.org/0000-0002-7560-3178"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pedro Schoueri","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015791217","display_name":"Ivan Lazarov","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ivan Lazarov","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5104243394","display_name":"Sergio Messina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sergio Messina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5124797372","display_name":"Sam van der Vlugt","orcid":"https://orcid.org/0009-0008-8780-4031","observed_orcids":["https://orcid.org/0009-0008-8780-4031"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sam van der Vlugt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9496999979019165,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9496999979019165,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.03099999949336052,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.010900000110268593,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/registration-tax","display_name":"registration tax","score":0.9789999723434448},{"id":"https://openalex.org/keywords/capital-raising","display_name":"capital raising","score":0.8309999704360962},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.49799999594688416},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C2780589192","wikidata":"https://www.wikidata.org/wiki/Q7285140","display_name":"Raising (metalworking)","level":2,"score":0.8384000062942505},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6941999793052673},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.5892999768257141},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.48010000586509705},{"id":"https://openalex.org/C2776175482","wikidata":"https://www.wikidata.org/wiki/Q1195816","display_name":"Transfer (computing)","level":2,"score":0.4032999873161316},{"id":"https://openalex.org/C167116941","wikidata":"https://www.wikidata.org/wiki/Q7689426","display_name":"Tax deferral","level":5,"score":0.39089998602867126},{"id":"https://openalex.org/C2777782279","wikidata":"https://www.wikidata.org/wiki/Q1850816","display_name":"Capital gain","level":2,"score":0.3084999918937683},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.29910001158714294},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2786000072956085},{"id":"https://openalex.org/C172497479","wikidata":"https://www.wikidata.org/wiki/Q302208","display_name":"Capital expenditure","level":2,"score":0.2694000005722046},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2669999897480011},{"id":"https://openalex.org/C158830683","wikidata":"https://www.wikidata.org/wiki/Q1411457","display_name":"Transfer payment","level":3,"score":0.2574999928474426},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.2558000087738037}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/348gxzv007","doi":"https://doi.org/10.59403/348gxzv007","is_oa":false,"landing_page_url":"https://doi.org/10.59403/348gxzv007","pdf_url":null,"source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Fundamentals of Taxation Series","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2480463622","https://openalex.org/W3159625588","https://openalex.org/W4230809020","https://openalex.org/W293677201","https://openalex.org/W4241123746","https://openalex.org/W1533035519","https://openalex.org/W4396604373","https://openalex.org/W4256429181","https://openalex.org/W655095611","https://openalex.org/W68281920"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-02-03T00:00:00"}
