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Nordic Tax Journal

Volume 2022 (2022): Issue 1 (December 2022)

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4 Articles

Article

Open Access | Oct 05, 2021
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
Lauri Finér

Lauri Finér

The author is a doctoral candidate at the University of Helsinki Faculty of Law
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Finér, Lauri
  
Open Access | Sep 18, 2021
The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
Niklas Sandell

Niklas Sandell

Knut Wicksell Centre for Financial Studies, School of Economics and Management, Lund UniversityLund, Sweden
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Sandell, Niklas
  
Open Access | Jul 13, 2022
How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return1
Eelis Paukku

Eelis Paukku

University of LapplandFinland
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Paukku, Eelis
  
Open Access | May 18, 2021
The freedom of cross-border funding in multinational groups and European Union law
Thomas W. Kollruss

Thomas W. Kollruss

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Kollruss, Thomas W.
  

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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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