Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples1 Cover

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Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples1

Nordic Tax Journal

By: Reijo Knuutinen and Hannu Itälä

Open Access

|Sep 2025

Authors

Reijo Knuutinen

reijo.knuutinen@utu.fi

Prof., Business Law, Turku School of Economics, University of Turku

Hannu Itälä

Doctor of Laws; University Teacher, Business Law, Turku School of Economics, University of Turku

DOI: https://doi.org/10.2478/ntaxj-2024-0011 | Journal eISSN: 2246-1809

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Language: English

Submitted on: Mar 23, 2024

Accepted on: Mar 18, 2025

Published on: Sep 24, 2025

Published by: DJØF Publishing, Nordic Tax Research Council

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

Aggressive Tax Planning,

Base Erosion and Profit Shifting Project,

Anti-Tax Avoidance Directive,

Related subjects:

Business and economics,

Business management,

Political economics,

Public finance and fiscal theory,

History, philosophy and sociology of law,

Tax and accounting law

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