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Taxing Dividends in the Nordics: Norway, an Oddity? Cover

Taxing Dividends in the Nordics: Norway, an Oddity?

By: Frederik Zimmer  
Open Access
|May 2025

References

  1. Bastani, Spencer and Daniel Waldenström: How Should Capital be Taxed? In Journal of Economic surveys (2020) Vol. 34, No. 4, pp. 812–846.
  2. Devereux, Michael P. et al.: Taxing Profits in a Global Economy. A Report from the Oxford International Tax Group, Oxford 2021.
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  5. Meld. St. 11 (2010-2011).
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  7. NOU 2003: 9 Skatteutvalget. Forslag til endringer i skattesystemet.
  8. NOU 2014: 13 Kapitalbeskatning i en internasjonal økonomi.
  9. NOU 2022: 20 Et helhetlig skattesystem.
  10. Prp. 1 LS (2022–2023).
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  13. Södersten, Jan: Svensk dubbelbeskattning i retur. In Skatterett 1995 pp. 3.
  14. Zimmer, Frederik: Skatteretten – et lengdesnitt. In Skatterett 2022 pp. 124–179.
Language: English
Page range: 95 - 112
Submitted on: Jan 19, 2024
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Accepted on: May 3, 2024
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Published on: May 19, 2025
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Frederik Zimmer, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.