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

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

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Anu Torkkeli and  Matti Kukkonen  
Open Access
|Jun 2017

Authors

Anu Torkkeli

anu.torkkeli@hanken.fi

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

Matti Kukkonen

matti.kukkonen@hanken.fi

Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of Economics, Helsinki, Finland
DOI: https://doi.org/10.1515/ntaxj-2017-0003 | Journal eISSN: 2246-1809
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Language: English
Page range: 47 - 58
Submitted on: Mar 12, 2017
Accepted on: Mar 31, 2017
Published on: Jun 17, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
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
Related 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

© 2017 Anu Torkkeli, Matti Kukkonen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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