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Nordic Tax Journal

2014 - 2021

Current editor(s): Axel Hilling

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Volume 2021, issue 1, 2021

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness pp. 1-5 Downloads
Lind Yvette
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal pp. 6-19 Downloads
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 Downloads
Scherleitner Moritz and Viitala Tomi
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes pp. 32-46 Downloads
Scherer Anna-Lena and Schmiel Ute

Volume 2020, issue 1, 2020

The Taxation of Industrial Foundations in Sweden (1862–2018) pp. 1-14 Downloads
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 Downloads
Torkkeli Anu and Kukkonen Matti
Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? pp. 29-44 Downloads
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 Downloads
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 Downloads
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 Downloads
Kellgren Jan, Furuseth Eivind and Kukkonen Matti
Basic Income—an early Icelandic experiment** pp. 56-62 Downloads
Karlsson Johannes and Þórólfur Matthíasson
BEPS Policy Failure—The Case of EU Country-By-Country Reporting pp. 63-86 Downloads
Murphy Richard, Janský Petr and Shah Atul

Volume 2018, issue 1, 2018

Growth-Enhancing Corporate Tax Reform in Belgium pp. 1-17 Downloads
Ruud de Mooij, Shafik Hebous and Hrdinkova Milena
Tax or social security contribution, a world of difference? pp. 18-30 Downloads
Weerepas Marjon
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty pp. 31-48 Downloads
Kleist David
The Emergence of Denmark’s Tax Treaty Network — A Historical View pp. 49-63 Downloads
Schmidt Peter Koerver
The Nordic model: 25 years of drawing the line between earned and capital income in Finland pp. 64-80 Downloads
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 Downloads
Egholm Elgaard Karina Kim
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s pp. 26-46 Downloads
Magnus Henrekson
Reforming capital gains taxation of intercorporate share realizations: a law and economics approach from a Nordic perspective pp. 47-58 Downloads
Torkkeli Anu and Kukkonen Matti
Laffer Curves and Home Production pp. 59-69 Downloads
Mauri Kotamäki
Good Tax Governance: A Matter of Moral Responsibility and Transparency pp. 70-88 Downloads
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 Downloads
Gunnarsson Åsa and Eriksson Martin
Revenue-maximizing top earned income tax rate in the presence of income-shifting pp. 100-107 Downloads
Kotakorpi Kaisa and Tuomas Matikka
Tax Planning in Partner-owned Close Corporations pp. 108-120 Downloads
Hilling Axel, Sandell Niklas and Vilhelmsson Anders
The taxpayer’s intentions: Subjective prerequisites in tax law pp. 121-134 Downloads
Påhlsson Robert
Responsible Investment: Taxes and Paradoxes pp. 135-150 Downloads
Knuutinen Reijo and Pietiläinen Matleena
A review of earnings management in private firms in response to tax rate changes pp. 151-161 Downloads
Sundvik Dennis

Volume 2016, issue 2, 2016

Letter to the reader pp. 67-68 Downloads
Hilling Axel
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax pp. 69-76 Downloads
Avi-Yonah Reuven S.
The Nordic model of taxation and its influence in North America: Image and Reality pp. 77-86 Downloads
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 Downloads
Schmidt Peter Koerver
The importance of staff to the efficiency of the tax agency pp. 113-127 Downloads
Höglund Mats
Book reviews 2016 pp. 128-132 Downloads
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 Downloads
Linderfalk Ulf
Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness pp. 17-28 Downloads
Tjernberg Mats
Comparative studies of national law in the EU harmonized VAT pp. 29-40 Downloads
Kristoffersson Eleonor
The rise of working pensioners: the Swedish case pp. 41-66 Downloads
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 Downloads
Karlsson Johannes and Þórólfur Matthíasson
The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law pp. 18-35 Downloads
Påhlsson Robert
Proactive Public Disclosure: A new regulatory strategy for creating tax compliance? pp. 36-46 Downloads
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 Downloads
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 Downloads
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 Downloads
Hilling Axel
Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus pp. 109-142 Downloads
Hilling Axel
Book Reviews 2015 pp. 143-149 Downloads
Hilling Axel
Nordic News pp. 150-168 Downloads
Furuseth Eivind

Volume 2015, issue 1, 2015

Corporate tax in an international environment – Problems and possible remedies pp. 1-16 Downloads
Seppo Kari
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches pp. 17-33 Downloads
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 Downloads
Linderfalk Ulf and Hilling Maria
Nordic News pp. 60-80 Downloads
Furuseth Eivind
Page updated 2021-11-26