
7 Artículos
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
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Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
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Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
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Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum 1
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
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