Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland

Categoría del artículo: Article

Publicado en línea: 05 oct 2021

Páginas: 1 - 26

Recibido: 05 feb 2021

Aceptado: 29 jun 2021

DOI: https://doi.org/10.2478/ntaxj-2021-0005

Palabras clave

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.