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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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| 17 giu 2017

Nordic Tax Journal's Cover Image

Nordic Tax Journal

Volume 2017 (2017): Numero 1 (January 2017)

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Article Category: Article

Pubblicato online: 17 giu 2017

Pagine: 47 - 58

Ricevuto: 12 mar 2017

Accettato: 31 mar 2017

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

Parole chiave
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
Lingua:: Inglese

Frequenza di pubblicazione:: Volume Open
Argomenti della rivista:: 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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