Taxation of corporate shareholders in the Nordic countries: an assessment of the taxation of dividends and gains on shares in the light of the exemption regimes in Denmark, Finland, Iceland, Norway and Sweden - part 1

• Autores: Thor Leegaard
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 3, 2007, págs. 126-134
• Idioma: inglés
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• Resumen

  • In this first part of a two-part article, the author focuses on the technical aspects of the similar participation exemption regimes in the Nordic countries by first discussing the scope of the regimes.