The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
Kellgren, Jan, Furuseth, Eivind, Kukkonen, Matti
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
Torkkeli, Anu, Kukkonen, Matti
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
Torkkeli, Anu, Kukkonen, Matti