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

Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of Economics, Helsinki, Finland

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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.

Volume 2017 (2017): Issue 1 (January 2017)