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Subject:
Tax and accounting law
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 2024 (2024): Issue s1 (December 2024)
Issue

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

Attaining decent work and economic growth — what role does taxation play?**
Article

Attaining decent work and economic growth — what role does taxation play?**

Erhag, Thomas, Nordblom, Katarina, Rendahl, Pernilla
The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1
Article

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1

Nabavi, Pardis, Nordström, Martin
Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?**
Article

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?**

Bakke, Julia Tropina
Carbon Pricing in Finland: Balancing policy goals
Article

Carbon Pricing in Finland: Balancing policy goals

Paukku, Eelis
What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1
Article

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1

Thygesen, Jette
The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
Article

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

Kleist, David
Changes to the Finnish CFC Regime: What Were the Effects?**
Article

Changes to the Finnish CFC Regime: What Were the Effects?**

Tokola, Antti
Volume 2023 (2023): Issue 1 (December 2023)
Issue

Volume 2023 (2023): Issue 1 (December 2023)

Volume 2022 (2022): Issue 1 (December 2022)
Issue

Volume 2022 (2022): Issue 1 (December 2022)