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Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules Cover

Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules

Nordic Tax Journal
Volume 2024 (2024): Issue s1 (December 2024)
By: Håkan Selin  
Open Access
|May 2025

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DOI: https://doi.org/10.2478/ntaxj-2024-0008 | Journal eISSN: 2246-1809
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Language: English
Page range: 83 - 94
Submitted on: Jan 15, 2024
|
Accepted on: Nov 7, 2024
|
Published on: May 19, 2025
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Income Taxation,
Nordic Comparison,
Dividend Taxation
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

© 2025 Håkan Selin, 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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