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 Axel Hilling . Foto

Axel Hilling

Docent

 Axel Hilling . Foto

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus

Författare

  • Matti Kukkonen
  • Linda Gardarsdóttir
  • Andrea Papini
  • Thor O. Thoresen
  • Paul Christian Elger
  • Andreas Högberg

Redaktör

  • Axel Hilling

Summary, in English

This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

Avdelning/ar

  • Institutionen för handelsrätt

Publiceringsår

2015

Språk

Engelska

Sidor

109-142

Publikation/Tidskrift/Serie

Nordic Tax Journal

Volym

2015

Issue

2

Dokumenttyp

Artikel i tidskrift

Förlag

De Gruyter Open

Ämne

  • Law

Nyckelord

  • Partnership
  • shared liability partnerships
  • limited partnerships
  • transparent tax entity
  • Nordic taxation
  • internal partnerships

Aktiv

Published

ISBN/ISSN/Övrigt

  • ISSN: 2246-1809