How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return1
Paukku, Eelis
EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case
Scherleitner, Moritz, Viitala, Tomi
Introduction: A Contemporary Guide to Tax Justice and Tax Fairness
Lind, Yvette
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
Navarro, Aitor
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
Finér, Lauri
Volume 2021 (2021): Issue 1 (October 2021)
The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
Sandell, Niklas
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes
Scherer, Anna-Lena, Schmiel, Ute
The freedom of cross-border funding in multinational groups and European Union law
Kollruss, Thomas W.
The Taxation of Industrial Foundations in Sweden (1862–2018)
Johansson, Dan, Stenkula, Mikael, Wykman, Niklas
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
Torkkeli, Anu, Kukkonen, Matti
Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?1
Schmidt, Peter Koerver