<abstract xmlns="http://www.w3.org/1999/xhtml">

The paper examines what happened to the profitability of foreign-acquired firms following acquisition in Norway in the period 1994–2005. Propensity score matching combined with a difference-in-difference estimator is used to show that the profitability of the firms acquired goes down significantly following the acquisition. Cost elements, driving the lower profitability of the foreign-acquired firms, are the elements that could reflect transfer price manipulations. Furthermore, the results indicate that despite deteriorating financial performance, there is no significant change in the operating efficiency, liquidity, or solvency of the acquired firms. This may indicate that the observed changes in profitability can be explained by profit shifting activities of the acquired firms.
</abstract>

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?<xref ref-type="fn" rid="j_ntaxj-2023-0001_fn_010">**</xref>

<abstract xmlns="http://www.w3.org/1999/xhtml">

This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign low-tax entities and what the effects of the most recent legal amendment were. In addition, the article addresses whether the Finnish CFC regime actualizes the principles of a good tax system.
</abstract>

Changes to the Finnish CFC Regime: What Were the Effects?<xref ref-type="fn" rid="j_ntaxj-2022-0010_fn_145">**</xref>

<abstract xmlns="http://www.w3.org/1999/xhtml">

According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted sufficiently implements the general anti-avoidance rule of the Anti-Tax Avoidance Directive. The implementation strategy chosen raises questions of European Union (EU) law compatibility, as there are clearly differences between them. It also raises questions concerning the extent to which EU law will affect the interpretation of the Swedish general anti-avoidance rule in the future. The purpose of this article is to discuss these questions.
</abstract>

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

<abstract xmlns="http://www.w3.org/1999/xhtml">

In Denmark, the rules on the reimbursement of electricity charges for charging electric cars have been introduced under the provisions of Act No. 1353 of December 21, 2012. Contrary to custom, the rules have not been introduced into the Electricity Tax Act itself, but are only laid down in the Special Act. However, the fact that the rules have given rise to problems of interpretation is due not only to the unusual way in which they were introduced, but also to the ambiguities caused by the legal text itself, and to the way in which the Danish tax authorities administer the rules.
In this article I will highlight some of the areas where the rules have caused—and continue to cause—problems of interpretation. I will therefore highlight requirements for changing stations; interpretation of the company’s bill and risk; the supply of electricity to the charging point; and the correlation between the reimbursement rule and the electric heating rules, the renewable energy rules, the Danish Value Added Tax Act, and the European internal market rules.
In addition, I will explain the rules for the reimbursement of electricity tax for charging electric cars in Sweden and Germany.
Finally, I shall examine the possibility of support for the installation of charging points in the three countries.
</abstract>

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1

<abstract xmlns="http://www.w3.org/1999/xhtml">

This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon taxation and carbon pricing face some major problems, mainly competitiveness and social issues. Although Finland was one of the first countries to adopt carbon-based energy taxation, these problems shaped the tax system in a way that could even be described as “avoiding carbon pricing”. This study provides new insights on how to develop carbon taxation and how to overcome major problems related to commonly known problems with carbon pricing.
</abstract>

Carbon Pricing in Finland: Balancing policy goals

<abstract xmlns="http://www.w3.org/1999/xhtml">

Tax policy is one way to promote sustainability, and this paper focuses on the role of taxation for SDG 8 on economic growth and decent work. Three basic values for sustainability are identified—equity and equality, environmental protection, and coherence. All these values are important for SDG 8, but they are not easily or naturally combined as there are intermittent tensions among the various values. Equal treatment is important for both efficiency and legitimacy. However, globalization calling for equal treatment across borders may be hard to implement as it requires international agreements. This, in turn, may violate the required local coherence if taxes are more aligned with other countries than with the local context. Environmental taxation will likely play an increasing role in steering economies in a more sustainable way. A crucial issue and a possible challenge is to do that in a way that does not hamper growth.
</abstract>

Attaining decent work and economic growth — what role does taxation play?<xref ref-type="fn" rid="j_ntaxj-2023-0005_fn_001">**</xref>

<abstract xmlns="http://www.w3.org/1999/xhtml">

This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.
</abstract>

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden<xref ref-type="fn" rid="j_ntaxj-2023-0007_fn_001">1</xref>

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Nordic Tax Journal

Call for Papers: Special Issue and Symposium of the Nordic Tax Journal: Taxing Dividends in the Nordics: Challenges and Opportunities Guest Editors: Jarkko Harju (Tampere University) and Yvette Lind (BI Norwegian Business School)  The winner of the 2023 Nordic Tax Council´s Article Prize can be found here.  Nordic Tax Journal is a peer reviewed, open access journal that publishes original, scholarly works on all aspects of taxation. It aims to promote contemporary research of tax-related issues, from both legal and economic perspectives, and to provide a platform for academics, researchers, practitioners, administrators, judges and policy makers to enhance their understanding and knowledge of taxation in the Nordic region. Although we appreciate a Nordic angle in manuscripts, it is not a requirement.  Nordic Tax Journal is published by the Nordic Tax Research Council, a resource for academics, tax officials, practitioners and policymakers pursuing high quality tax research throughout the Nordic region.  The articles in Nordic Tax Journal are published continuously throughout the year. It is abstracted and indexed in numerous relevant services (listed under the "Abstracting &amp; Indexing" tab), and ranked among the top law/economic journals in the Nordic region. The journal does not have article processing charges (APCs) or article submission charges.  Contributors are encouraged to submit their manuscripts to Nordic Tax Journal through its electronic submission system Editorial Manager.  The Nordic Tax Research Council's ARTICLE PRIZE €3.000The Nordic Tax Research Council's Article Prize is awarded yearly to the author of an article published in Nordic Tax Journal (NTaxJ).As from 2019 a prize of 3.000 EUR is awarded at the Council's annual spring seminar, by the Council Chair and the Editor-in-Chief of Nordic Tax Journal. The assessment criteria for the Article Prize are the same as for publication in Nordic Tax Journal: high quality research on taxation relevant to the Nordic countries. Authors can apply to enter the contest when submitting a manuscript to NTaxJ.  Nordic Tax Journal is ranked on the following Nordic academic lists:   Top rankDanish Ministry of Higher Education and Science (Page 185)   Scientific Level 1Norwegian Social Science Data Services   Level 1Publication Forum Federation of Finnish Learned Societies Visit our FacebookVisit our Twitter  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Target group   academics, researchers, practitioners, administrators, judges and policy makers interested in the taxation systems in the Nordic region 

Nordic Tax Journal

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

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?**

Changes to the Finnish CFC Regime: What Were the Effects?**

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?¹

Carbon Pricing in Finland: Balancing policy goals

Attaining decent work and economic growth — what role does taxation play?**

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden¹

Search

All Volumes and Issues in this Journal

Nordic Tax Journal

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

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?**

Changes to the Finnish CFC Regime: What Were the Effects?**

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1

Carbon Pricing in Finland: Balancing policy goals

Attaining decent work and economic growth — what role does taxation play?**

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1

Search

All Volumes and Issues in this Journal

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?¹

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden¹