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

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

Knuutinen, Reijo, Itälä, Hannu
The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1
Article

The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1

Antón, Ricardo García, Nový, Zdeněk, Seara, David Báez
A Comparison between EU and South Korean VAT from a Legal Transplants Perspective1
Article

A Comparison between EU and South Korean VAT from a Legal Transplants Perspective1

Kristoffersson, Eleonor, Jeong, In-Gi
Tax Compliance among Managers: Evidence from Randomized Audits1
Article

Tax Compliance among Managers: Evidence from Randomized Audits1

Lange, Thomas, Melsom, Anne May
Swedish Societal Transformation and the Question of Tax Incentives for Charitable Contributions to Civil Society1
Article

Swedish Societal Transformation and the Question of Tax Incentives for Charitable Contributions to Civil Society1

Dimitrievski, Nick
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Article

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Kari, S., Ropponen, O.
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Article

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

Selin, Håkan
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Article

Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Article

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Harju, Jarkko, Lind, Yvette
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm