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Nordic Tax Journal

Volume 2019 (2019): Issue 1 (January 2019)

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5 Articles

Article

Open Access | Jun 15, 2019
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
Clair Quentin

Clair Quentin

Queen Mary University of LondonLondon, United Kingdom
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Quentin, Clair
  
Open Access | Jun 15, 2019
Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)
Peter Koerver Schmidt

Peter Koerver Schmidt

Copenhagen Business School and Academic Advisor, CORIT AdvisoryFrederiksberg, Denmark
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Schmidt, Peter Koerver
  
Open Access | Aug 03, 2019
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
Jan Kellgren

Jan Kellgren

Professor in Tax Law, Linköping University and Visiting Professor Örebro UniversityLinköping, Sweden
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Kellgren, Jan
, 
Eivind Furuseth

Eivind Furuseth

Associate Professor at BI Norwegian Business SchoolOslo, Norway
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Furuseth, Eivind
 and 
Matti Kukkonen

Matti Kukkonen

Professor in Tax Law, Head of Subject (Commercial Law), Hanken School of EconomicsHelsinki, Finland
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Kukkonen, Matti
  
Open Access | Aug 07, 2019
Basic Income—an early Icelandic experiment**
Johannes Karlsson

Johannes Karlsson

Professor of Economics, University of IcelandReykjavik, Iceland
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Karlsson, Johannes
 and 
Thorolfur Matthiasson

Thorolfur Matthiasson

MS in Economics and MA in Economic HistoryReykjavik, Iceland
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Matthiasson, Thorolfur
  
Open Access | Mar 25, 2020
BEPS Policy Failure—The Case of EU Country-By-Country Reporting1
Richard Murphy

Richard Murphy

Professor of Practice in International Political Economy, City UniversityLondon,
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Murphy, Richard
, 
Petr Janský

Petr Janský

Charles UniversityPrague,
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Janský, Petr
 and 
Atul Shah

Atul Shah

City University of LondonLondon,
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Shah, Atul
  

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Language:
English
Publication timeframe:
1 times per year
Journal Subjects:
Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law
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