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

Anu Torkkeli; Matti Kukkonen

Open Access

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

Anu Torkkeli

and

Matti Kukkonen

| Jun 17, 2017

Nordic Tax Journal

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

About this article

Cite

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

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

Anu Torkkeli

Doctor of Economics (2016), Post-doc researcher Hanken School of EconomicsHelsinki, Finland

Matti Kukkonen

Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor Head of Department of Commercial Law and Accounting, Hanken School of EconomicsHelsinki, Finland

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

Journal RSS Feed

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

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.

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

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

Keywordstaxation, 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.

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