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Volume 2024 (2024): Issue s1 (December 2024) Cover

Volume 2024 (2024): Issue s1 (Dec 2024)

Nordic Tax Journal
Open Access
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Issue s1 (December 2024)
Issue 1 (December 2024)

7 articles
Open Access
|May 2025
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Jarkko Harju and  Yvette Lind  
Open Access
|May 2025
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Serena Fatica,  Jonathan Pycroft,  Andrzej Stasio and  Daniel Stöhlker  
Open Access
|May 2025
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
S. Kari and  O. Ropponen  
Open Access
|May 2025
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Błażej Kuźniacki  
Open Access
|May 2025
The Taxation of Norway’s Richest1
Petter Bjerksund,  Arnt Ove Hopland and  Guttorm Schjelderup  
Open Access
|May 2025
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Håkan Selin  
Open Access
|May 2025
Taxing Dividends in the Nordics: Norway, an Oddity?
Frederik Zimmer  
eISSN: 2246-1809|Language: English|Publication frequency: 1 time per year
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
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
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