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Nordic Tax Journal
Volume 2022 (2022): Issue 1 (December 2022)
Open Access
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
Lauri Finér
Lauri Finér
| Oct 05, 2021
Nordic Tax Journal
Volume 2022 (2022): Issue 1 (December 2022)
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Article Category:
Article
Published Online:
Oct 05, 2021
Page range:
1 - 26
Received:
Feb 05, 2021
Accepted:
Jun 29, 2021
DOI:
https://doi.org/10.2478/ntaxj-2021-0005
Keywords
Tax avoidance
,
thin capitalization
,
regulatory capture
,
anti-tax avoidance
© 2022 Lauri Finér, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Lauri Finér
The author is a doctoral candidate at the University of Helsinki Faculty of Law,