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Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
Open Access
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
Jan Kellgren
Jan Kellgren
,
Eivind Furuseth
Eivind Furuseth
and
Matti Kukkonen
Matti Kukkonen
| Aug 03, 2019
Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
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Article Category:
Article
Published Online:
Aug 03, 2019
Page range:
41 - 55
Received:
Sep 10, 2018
Accepted:
Oct 28, 2018
DOI:
https://doi.org/10.1515/ntaxj-2019-0003
© 2019 J. Kellgren., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Jan Kellgren
Professor in Tax Law, Linköping University and Visiting Professor Örebro University
Linköping, Sweden
Eivind Furuseth
Associate Professor at BI Norwegian Business School
Oslo, Norway
Matti Kukkonen
Professor in Tax Law, Head of Subject (Commercial Law), Hanken School of Economics
Helsinki, Finland