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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

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| Jun 17, 2017

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Nordic Tax Journal

Volume 2017 (2017): Issue 1 (January 2017)

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Article Category: Article

Published Online: Jun 17, 2017

Page range: 47 - 58

Received: Mar 12, 2017

Accepted: Mar 31, 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0003

Keywords
taxation, international taxation, features of good tax systems, tax exemption, participation exemption, income, capital, capital gains, corporate reorganizations, group of companies, tax refom, lock-in, accrual tax

© 2017 A. Torkkeli and M. Kukkonen

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

eISSN:: 2246-1809
Language:: English

Publication timeframe:: Volume Open
Journal Subjects:: Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law

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