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Nordic Tax Journal

Volume 2024 (2024): Issue s1 (December 2024)

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7 Articles
Open Access | May 19, 2025
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Jarkko Harju

Jarkko Harju

Tampere University
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Harju, Jarkko
 and 
Yvette Lind

Yvette Lind

BI Norwegian Business School
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Lind, Yvette
  
Open Access | May 19, 2025
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Serena Fatica

Serena Fatica

European Commission, Joint Research Centre (JRC-Seville)Seville, Spain
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Fatica, Serena
, 
Jonathan Pycroft

Jonathan Pycroft

European Commission, Joint Research Centre (JRC-Seville)Seville, Spain
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Pycroft, Jonathan
, 
Andrzej Stasio

Andrzej Stasio

European Commission, Joint Research Centre (JRC-Seville)Seville, Spain
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Stasio, Andrzej
 and 
Daniel Stöhlker

Daniel Stöhlker

European Commission, Joint Research Centre (JRC-Seville)Seville, Spain
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Stöhlker, Daniel
  
Open Access | May 19, 2025
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
S. Kari

S. Kari

VATT Institute for Economic ResearchHelsinki, Finland
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Kari, S.
 and 
O. Ropponen

O. Ropponen

Etla Institute for Economic Research HelsinkiFinland
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Ropponen, O.
  
Open Access | May 19, 2025
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Błażej Kuźniacki

Błażej Kuźniacki

Lazarski University: Uczelnia LazarskiegoWarsaw, Poland
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Kuźniacki, Błażej
  
Open Access | May 19, 2025
The Taxation of Norway’s Richest1
Petter Bjerksund

Petter Bjerksund

Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics
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Bjerksund, Petter
, 
Arnt Ove Hopland

Arnt Ove Hopland

Centre for Applied Research at NHH (SNF)
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Hopland, Arnt Ove
 and 
Guttorm Schjelderup

Guttorm Schjelderup

Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics
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Schjelderup, Guttorm
  
Open Access | May 19, 2025
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Håkan Selin

Håkan Selin

Institute for Evaluation of Labour Market and Education Policy (IFAU) and the Uppsala Center for Fiscal Studies (UCFS)
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Selin, Håkan
  
Open Access | May 19, 2025
Taxing Dividends in the Nordics: Norway, an Oddity?
Frederik Zimmer

Frederik Zimmer

Professor Emeritus, Institute of Public and International Law, University of Oslo
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Zimmer, Frederik
  

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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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