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
Kuźniacki, Błażej
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
Selin, Håkan
Taxing Dividends in the Nordics: Norway, an Oddity?
Zimmer, Frederik
The Taxation of Norway’s Richest1
Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Kari, S., Ropponen, O.
Money From Busking: Legal and Tax Aspects of the Activity of Street Performers in Selected EU Countries
Kolek, Antoni, Połeć, Marta
Protecting Commoners’ Goods Pluralist Coexistence Through the Common Good Constitution’s Subsidiarity Municipalism
Louis, Gregory E.
Originalism, Illegal Immigration, and the Citizenship Clause
Hyman, Andrew T.
The Use of the Insurance Method in the Peru Pension System
Poteraj, Jarosław
The Legal Value of the United Nations General Assembly’s Resolutions in the Interpretation of Treaty and Customary International Law
Kien, Bui Tai