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

Torkkeli Anu () and Kukkonen Matti ()
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Torkkeli Anu: Doctor of Economics (2016), Post-doc researcher, Hanken School of Economics, Helsinki; Finland
Kukkonen Matti: Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of Economics, Helsinki; Finland

Nordic Tax Journal, 2017, vol. 2017, issue 1, 47-58

Keywords: taxation; international taxation; features of good tax systems; tax exemption; participation exemption; income; capital; capital gains; corporate reorganizations; group of companies; tax refom; lock-in; accrual tax (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2017:y:2017:i:1:p:47-58:n:3

DOI: 10.1515/ntaxj-2017-0003

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