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Nordic Tax Journal

Volume 2023 (2023): Issue 1 (December 2023)

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7 Articles
Open Access | Apr 22, 2024
Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?**
Julia Tropina Bakke

Julia Tropina Bakke

SNF—Center for Applied Research at NHH, and NOCET, NHH Norwegian School of EconomicsBergen, Norway
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Bakke, Julia Tropina
  
Open Access | Apr 22, 2024
Changes to the Finnish CFC Regime: What Were the Effects?**
Antti Tokola

Antti Tokola

Senior Inspector, Grey Economy Information Unit, Master of Administrative Sciences, Doctoral Candidate, Faculty of Law, University of HelsinkiHelsinki, Finland
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Tokola, Antti
  
Open Access | Apr 22, 2024
The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
David Kleist

David Kleist

Professor of Tax Law, Department of Law, School of Business, Economics and Law, University of GothenburgGothenburg, Sweden
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Kleist, David
  
Open Access | Apr 22, 2024
What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1
Jette Thygesen

Jette Thygesen

Department of Law, University of Southern DenmarkCopenhagen, Denmark
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Thygesen, Jette
  
Open Access | Apr 22, 2024
Carbon Pricing in Finland: Balancing policy goals
Eelis Paukku

Eelis Paukku

University of Lapland: Lapin YliopistoLapland, Finland
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Paukku, Eelis
  
Open Access | Apr 22, 2024
Attaining decent work and economic growth — what role does taxation play?**
Thomas Erhag

Thomas Erhag

Professor in Public Law at the Department of Law, Gothenburg UniversityGothenburg, Sweden
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Erhag, Thomas
, 
Katarina Nordblom

Katarina Nordblom

Department of Economics and Center for Collective Action Research (CeCAR), University of Gothenburg, and Uppsala Center for Fiscal Studies (UCFS), Uppsala UniversityGothenburg, Sweden
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Nordblom, Katarina
 and 
Pernilla Rendahl

Pernilla Rendahl

Professor in Tax Law, Department of Law, Gothenburg University and deputy member of Board for Advanced Tax Rulings, indirect taxGothenburg, Sweden
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Rendahl, Pernilla
  
Open Access | Apr 22, 2024
The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1
Pardis Nabavi

Pardis Nabavi

Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07Stockholm, Sweden
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Nabavi, Pardis
 and 
Martin Nordström

Martin Nordström

Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07Stockholm, Sweden
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Nordström, Martin
  

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