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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 Cover

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
Volume 2019 (2019): Issue 1 (January 2019)
By: Jan Kellgren,  Eivind Furuseth and  Matti Kukkonen  
Open Access
|Aug 2019

Authors

Jan Kellgren

jan.kellgren@liu.se

Professor in Tax Law, Linköping University and Visiting Professor Örebro University, Linköping, Sweden

Eivind Furuseth

eivind.furuseth@bi.no

Associate Professor at BI Norwegian Business School, Oslo, Norway

Matti Kukkonen

kukkonen@hanken.fi

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
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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:
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

© 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.

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