The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
For a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the c...
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| Format: | Article |
| Language: | English |
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Sciendo
2019-08-01
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| Series: | Nordic Tax Journal |
| Online Access: | https://doi.org/10.1515/ntaxj-2019-0003 |
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doaj-0c74cc98df2b4538b379223a273834e12021-09-06T19:21:08ZengSciendoNordic Tax Journal2246-18092019-08-0120191415510.1515/ntaxj-2019-0003ntaxj-2019-0003The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and ComparisonKellgren Jan0Furuseth Eivind1Kukkonen Matti2Professor in Tax Law, Linköping University and Visiting Professor Örebro UniversityLinköping, SwedenAssociate Professor at BI Norwegian Business SchoolOslo, NorwayProfessor in Tax Law, Head of Subject (Commercial Law), Hanken School of EconomicsHelsinki, FinlandFor a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the conditions at the end of the year – or some other time or period. It is also important to know what significance should be given to events after this time or period, not least when the income declaration is made and assessed. Here, these partly overlooked questions are presented and analyzed from the Swedish, Norwegian and Finnish income tax-perspectives.https://doi.org/10.1515/ntaxj-2019-0003 |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Kellgren Jan Furuseth Eivind Kukkonen Matti |
| spellingShingle |
Kellgren Jan Furuseth Eivind Kukkonen Matti The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison Nordic Tax Journal |
| author_facet |
Kellgren Jan Furuseth Eivind Kukkonen Matti |
| author_sort |
Kellgren Jan |
| title |
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison |
| title_short |
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison |
| title_full |
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison |
| title_fullStr |
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison |
| title_full_unstemmed |
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison |
| title_sort |
decisive moment(s or periods) in the application of income tax rules and the importance of events thereafter – a swedish, norwegian and finnish perspective and comparison |
| publisher |
Sciendo |
| series |
Nordic Tax Journal |
| issn |
2246-1809 |
| publishDate |
2019-08-01 |
| description |
For a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the conditions at the end of the year – or some other time or period. It is also important to know what significance should be given to events after this time or period, not least when the income declaration is made and assessed. Here, these partly overlooked questions are presented and analyzed from the Swedish, Norwegian and Finnish income tax-perspectives. |
| url |
https://doi.org/10.1515/ntaxj-2019-0003 |
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