Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
---|---|---|---|
1 |
Material Type: Article
|
![]() |
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in FinlandNordic tax journal, 2022-12, Vol.2022 (1), p.1-26 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0005Full text available |
2 |
Material Type: Article
|
![]() |
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practiceNordic tax journal, 2019-06, Vol.2019 (1), p.1-15 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2019-0001Full text available |
3 |
Material Type: Article
|
![]() |
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of TaxesNordic tax journal, 2021-10, Vol.2021 (1), p.32-46 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0002Full text available |
4 |
Material Type: Article
|
![]() |
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) ProposalNordic tax journal, 2021-10, Vol.2021 (1), p.6-19 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0004Full text available |
5 |
Material Type: Article
|
![]() |
Growth-Enhancing Corporate Tax Reform in BelgiumNordic tax journal, 2018-06, Vol.2018 (1), p.1-17 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2018-0004Full text available |
6 |
Material Type: Article
|
![]() |
The Taxation of Industrial Foundations in Sweden (1862–2018)Nordic tax journal, 2020, Vol.2020 (1), p.1-14 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2019-0006Full text available |
7 |
Material Type: Article
|
![]() |
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European UnionNordic tax journal, 2020-01, Vol.2020 (1), p.15-28 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2020-0002Full text available |
8 |
Material Type: Article
|
![]() |
Comparative studies of national law in the EU harmonized VATNordic tax journal, 2016-05, Vol.1 (1), p.29-40 [Peer Reviewed Journal]ISSN: 2246-1809 ;ISSN: 2002-3898 ;ISSN: 0904-6380 ;EISSN: 2246-1809 ;EISSN: 2002-3898 ;DOI: 10.1515/ntaxj-2015-0011Full text available |
9 |
Material Type: Article
|
![]() |
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and UncertaintyNordic tax journal, 2018-04, Vol.2018 (1), p.31-48 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2018-0001Full text available |
10 |
Material Type: Article
|
![]() |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate taxNordic tax journal, 2016-11, Vol.2016 (2), p.69-76 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2016-0007Full text available |
11 |
Material Type: Article
|
![]() |
An overview of the Proposal of the Swedish Government Committee on Corporate TaxationNordic tax journal, 2014-11, Vol.2014 (2), p.43-54 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2014-0018Full text available |
12 |
Material Type: Article
|
![]() |
Good Tax Governance: A Matter of Moral Responsibility and TransparencyNordic tax journal, 2017-07, Vol.1 (1), p.70-88 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0005Full text available |
13 |
Material Type: Article
|
![]() |
Laffer Curves and Home ProductionNordic tax journal, 2017-06, Vol.1 (1), p.59-69 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0004Full text available |
14 |
Material Type: Article
|
![]() |
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspectiveNordic tax journal, 2017-06, Vol.1 (1), p.47-58 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0003Full text available |
15 |
Material Type: Article
|
![]() |
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010sNordic tax journal, 2017-06, Vol.1 (1), p.26-46 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0002Full text available |
16 |
Material Type: Article
|
![]() |
A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competitionNordic tax journal, 2017-05, Vol.1 (1), p.1-25 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0001Full text available |
17 |
Material Type: Article
|
![]() |
Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?Nordic tax journal, 2015-12, Vol.2015 (2), p.36-46 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2015-0009Full text available |
18 |
Material Type: Article
|
![]() |
Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic AssessmentNordic tax journal, 2016-11, Vol.2016 (2), p.87-112 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2016-0005Full text available |
19 |
Material Type: Article
|
![]() |
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative ApproachesNordic tax journal, 2015-09, Vol.2015 (1), p.17-33 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2015-0002Full text available |
20 |
Material Type: Article
|
![]() |
Corporate tax in an international environment – Problems and possible remediesNordic tax journal, 2015-09, Vol.2015 (1), p.1-16 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2015-0001Full text available |