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

Catégorie d'article: Article

Publié en ligne: 17 juin 2017

Pages: 47 - 58

Reçu: 12 mars 2017

Accepté: 31 mars 2017

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

Mots clés

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.