Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

Categoría del artículo: Article

Publicado en línea: 17 jun 2017

Páginas: 47 - 58

Recibido: 12 mar 2017

Aceptado: 31 mar 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0003

Palabras clave

taxation, international taxation, features of good tax systems, tax exemption, participation exemption, income, capital, capital gains, corporate reorganizations, group of companies, tax refom, lock-in, accrual tax

© 2017 A. Torkkeli and M. Kukkonen

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.