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Business law
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.
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
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
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
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
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Article

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Kuźniacki, Błażej
Volume 2024 (2024): Issue 1 (December 2024)
Issue

Volume 2024 (2024): Issue 1 (December 2024)

Volume 4 (2024): Issue 2 (December 2024)
Issue

Volume 4 (2024): Issue 2 (December 2024)

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

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

The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina
Article

The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina

Veledar, Benina, Gadžo, Amra, Bajrić, Nejra
Does Artificial Intelligence Represent a Threat to the Accounting Profession?
Article

Does Artificial Intelligence Represent a Threat to the Accounting Profession?

Veledar, Benina, Bašić, Meliha, Demirović, Lejla, Beširević, Esma