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Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland Cover

Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland

Nordic Tax Journal
Volume 2022 (2022): Issue 1 (December 2022)
By: Lauri Finér  
Open Access
|Oct 2021

Authors

Lauri Finér

The author is a doctoral candidate at the University of Helsinki Faculty of Law
DOI: https://doi.org/10.2478/ntaxj-2021-0005 | Journal eISSN: 2246-1809
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Language: English
Page range: 1 - 26
Submitted on: Feb 5, 2021
Accepted on: Jun 29, 2021
Published on: Oct 5, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Tax avoidance,
thin capitalization,
regulatory capture,
anti-tax avoidance
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

© 2021 Lauri Finér, 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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