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Results 1 - 20 of 35  for All Library Resources

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1
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
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Article
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Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland

Nordic tax journal, 2022-12, Vol.2022 (1), p.1-26 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0005

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2
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
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Article
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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

Nordic tax journal, 2019-06, Vol.2019 (1), p.1-15 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2019-0001

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3
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes
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Article
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Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

Nordic tax journal, 2021-10, Vol.2021 (1), p.32-46 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0002

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4
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
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Article
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Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Nordic tax journal, 2021-10, Vol.2021 (1), p.6-19 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2021-0004

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5
Growth-Enhancing Corporate Tax Reform in Belgium
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Article
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Growth-Enhancing Corporate Tax Reform in Belgium

Nordic tax journal, 2018-06, Vol.2018 (1), p.1-17 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2018-0004

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6
The Taxation of Industrial Foundations in Sweden (1862–2018)
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Article
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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-2019-0006

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7
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
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Article
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The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

Nordic tax journal, 2020-01, Vol.2020 (1), p.15-28 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.2478/ntaxj-2020-0002

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8
Comparative studies of national law in the EU harmonized VAT
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Article
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Comparative studies of national law in the EU harmonized VAT

Nordic 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-2015-0011

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9
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty
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Article
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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Nordic tax journal, 2018-04, Vol.2018 (1), p.31-48 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2018-0001

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10
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax
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Article
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Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

Nordic tax journal, 2016-11, Vol.2016 (2), p.69-76 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2016-0007

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11
An overview of the Proposal of the Swedish Government Committee on Corporate Taxation
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Article
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An overview of the Proposal of the Swedish Government Committee on Corporate Taxation

Nordic tax journal, 2014-11, Vol.2014 (2), p.43-54 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2014-0018

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12
Good Tax Governance: A Matter of Moral Responsibility and Transparency
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Article
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Good Tax Governance: A Matter of Moral Responsibility and Transparency

Nordic tax journal, 2017-07, Vol.1 (1), p.70-88 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0005

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13
Laffer Curves and Home Production
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Article
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Laffer Curves and Home Production

Nordic tax journal, 2017-06, Vol.1 (1), p.59-69 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0004

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14
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
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Article
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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

Nordic tax journal, 2017-06, Vol.1 (1), p.47-58 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0003

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15
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
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Article
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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

Nordic tax journal, 2017-06, Vol.1 (1), p.26-46 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0002

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16
A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
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Article
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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Nordic tax journal, 2017-05, Vol.1 (1), p.1-25 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0001

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17
Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?
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Article
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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-2015-0009

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18
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 Assessment
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Article
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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 Assessment

Nordic tax journal, 2016-11, Vol.2016 (2), p.87-112 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2016-0005

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19
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
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Article
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Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches

Nordic tax journal, 2015-09, Vol.2015 (1), p.17-33 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2015-0002

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20
Corporate tax in an international environment – Problems and possible remedies
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Article
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Corporate tax in an international environment – Problems and possible remedies

Nordic tax journal, 2015-09, Vol.2015 (1), p.1-16 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2015-0001

Full text available

Results 1 - 20 of 35  for All Library Resources

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