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

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

Bibliographic Details
Main Authors: Torkkeli Anu, Kukkonen Matti
Format: Article
Language:English
Published: Sciendo 2017-06-01
Series:Nordic Tax Journal
Subjects:
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
Online Access:https://doi.org/10.1515/ntaxj-2017-0003

Internet

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

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