Published Online: May 15, 2015
Page range: 176 - 182
DOI: https://doi.org/10.1515/ntaxj-2014-0013
© 2015
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Kristiina Äimä
Faculty of Law of the University of Helsinki and KMPG Finland