<abstract xmlns="http://www.w3.org/1999/xhtml"><p> This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.</p></abstract>

This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

Associate Professor, Department of Business Law, Lund University School of Economics and Management, Sweden

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these...

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

Published Online: Apr 20, 2016

Page range: 109 - 142

Received: Jul 22, 2015

Accepted: Sep 18, 2015

DOI: https://doi.org/10.1515/ntaxj-2015-0008

Keywords
Partnership, shared liability partnerships, limited partnerships, internal partnerships, transparent tax entity, Nordic taxation

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

Published Online: Apr 20, 2016

Page range: 109 - 142

Received: Jul 22, 2015

Accepted: Sep 18, 2015

DOI: https://doi.org/10.1515/ntaxj-2015-0008

KeywordsPartnership, shared liability partnerships, limited partnerships, internal partnerships, transparent tax entity, Nordic taxation

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
Partnership, shared liability partnerships, limited partnerships, internal partnerships, transparent tax entity, Nordic taxation