Nordic Tax Journal

2014 - 2023

Current editor(s): Axel Hilling

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Volume 2023, issue 1, 2023

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?** pp. 1-21

Bakke Julia Tropina

Changes to the Finnish CFC Regime: What Were the Effects?** pp. 22-49

Tokola Antti

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive pp. 50-59

Kleist David

What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany? pp. 60-75

Thygesen Jette

Carbon Pricing in Finland: Balancing policy goals pp. 76-95

Paukku Eelis

Attaining decent work and economic growth — what role does taxation play?** pp. 96-110

Erhag Thomas, Nordblom Katarina and Rendahl Pernilla

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden pp. 111-123

Nabavi Pardis and Nordström Martin

Volume 2022, issue 1, 2022

Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland pp. 1-26

Finér Lauri

The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments pp. 27-44

Sandell Niklas

How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return pp. 45-57

Paukku Eelis

The freedom of cross-border funding in multinational groups and European Union law pp. 58-70

Kollruss Thomas W.

Volume 2021, issue 1, 2021

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness pp. 1-5

Lind Yvette

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal pp. 6-19

Navarro Aitor

EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case pp. 20-31

Scherleitner Moritz and Viitala Tomi

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes pp. 32-46

Scherer Anna-Lena and Schmiel Ute

Volume 2020, issue 1, 2020

The Taxation of Industrial Foundations in Sweden (1862–2018) pp. 1-14

Dan Johansson, Mikael Stenkula and Wykman Niklas

The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union pp. 15-28

Torkkeli Anu and Kukkonen Matti

Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? pp. 29-44

Schmidt Peter Koerver

Volume 2019, issue 1, 2019

Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice pp. 1-15

Quentin Clair

Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017) pp. 16-40

Schmidt Peter Koerver

The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison pp. 41-55

Kellgren Jan, Furuseth Eivind and Kukkonen Matti

Basic Income—an early Icelandic experiment** pp. 56-62

Karlsson Johannes and Þórólfur Matthíasson

BEPS Policy Failure—The Case of EU Country-By-Country Reporting pp. 63-86

Murphy Richard, Petr Janský and Shah Atul

Volume 2018, issue 1, 2018

Growth-Enhancing Corporate Tax Reform in Belgium pp. 1-17

Ruud de Mooij, Shafik Hebous and Hrdinkova Milena

Tax or social security contribution, a world of difference? pp. 18-30

Weerepas Marjon

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty pp. 31-48

Kleist David

The Emergence of Denmark’s Tax Treaty Network — A Historical View pp. 49-63

Schmidt Peter Koerver

The Nordic model: 25 years of drawing the line between earned and capital income in Finland pp. 64-80

Knuutinen Reijo

Volume 2017, issue 1, 2017

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition pp. 1-25

Egholm Elgaard Karina Kim

Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s pp. 26-46

Magnus Henrekson

Reforming capital gains taxation of intercorporate share realizations: a law and economics approach from a Nordic perspective pp. 47-58

Torkkeli Anu and Kukkonen Matti

Laffer Curves and Home Production pp. 59-69

Mauri Kotamäki

Good Tax Governance: A Matter of Moral Responsibility and Transparency pp. 70-88

Gribnau Hans J.L.M. and Jallai Ave-Geidi

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971 pp. 89-99

Gunnarsson Åsa and Eriksson Martin

Revenue-maximizing top earned income tax rate in the presence of income-shifting pp. 100-107

Kotakorpi Kaisa and Tuomas Matikka

Tax Planning in Partner-owned Close Corporations pp. 108-120

Hilling Axel, Sandell Niklas and Vilhelmsson Anders

The taxpayer’s intentions: Subjective prerequisites in tax law pp. 121-134

Påhlsson Robert

Responsible Investment: Taxes and Paradoxes pp. 135-150

Knuutinen Reijo and Pietiläinen Matleena

A review of earnings management in private firms in response to tax rate changes pp. 151-161

Sundvik Dennis

Volume 2016, issue 2, 2016

Letter to the reader pp. 67-68

Hilling Axel

Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax pp. 69-76

Avi-Yonah Reuven S.

The Nordic model of taxation and its influence in North America: Image and Reality pp. 77-86

Livingston Michael A.

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 pp. 87-112

Schmidt Peter Koerver

The importance of staff to the efficiency of the tax agency pp. 113-127

Höglund Mats

Book reviews 2016 pp. 128-132

Hilling Axel

Volume 2016, issue 1, 2016

When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden pp. 3-16

Linderfalk Ulf

Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness pp. 17-28

Tjernberg Mats

Comparative studies of national law in the EU harmonized VAT pp. 29-40

Kristoffersson Eleonor

The rise of working pensioners: the Swedish case pp. 41-66

Lennart Flood and Nizamul Islam

Volume 2015, issue 2, 2015

Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present pp. 1-17

Karlsson Johannes and Þórólfur Matthíasson

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law pp. 18-35

Påhlsson Robert

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance? pp. 36-46

Boll Karen and Tell Michael

Taxation of Partnerships - Legal general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus pp. 47-56

Madsen Liselotte

Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus pp. 57-62

Birket-Smith Anna Holst

Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus pp. 63-108

Hilling Axel

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus pp. 109-142

Hilling Axel

Book Reviews 2015 pp. 143-149

Hilling Axel

Nordic News pp. 150-168

Furuseth Eivind

Volume 2015, issue 1, 2015

Corporate tax in an international environment – Problems and possible remedies pp. 1-16

Seppo Kari

Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches pp. 17-33

Martin Ruf and Dirk Schindler

The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law pp. 34-59

Linderfalk Ulf and Hilling Maria

Nordic News pp. 60-80

Furuseth Eivind