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
By: Jan Kellgren, Eivind Furuseth and Matti Kukkonen
Authors
Jan Kellgren
Professor in Tax Law, Linköping University and Visiting Professor Örebro University, Linköping, Sweden
Eivind Furuseth
Associate Professor at BI Norwegian Business School, Oslo, Norway
Matti Kukkonen
Professor in Tax Law, Head of Subject (Commercial Law), Hanken School of Economics, Helsinki, Finland
DOI: https://doi.org/10.1515/ntaxj-2019-0003 | Journal eISSN: 2246-1809
Language: English
Page range: 41 - 55
Submitted on: Sep 10, 2018
Accepted on: Oct 28, 2018
Published on: Aug 3, 2019
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Related subjects:
© 2019 Jan Kellgren, Eivind Furuseth, Matti Kukkonen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.