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

Langhave Jeppesen, Inge; Ekrem Berg, Gro; Berglund, Martin; Hjaltested, Erna and Järvenoja, Markku (2015) In Nordic Tax Journal p.63-108
Abstract
This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’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.
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author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Partnership, shared liability partnerships, limited partnerships, internal partnerships, shipping partnerships, Nordic taxation
in
Nordic Tax Journal
editor
Hilling, Axel LU
issue
2
pages
63 - 108
publisher
De Gruyter Open
ISSN
2246-1809
language
English
LU publication?
yes
id
90c93869-def7-4450-a019-bab9e102277a
date added to LUP
2016-08-08 10:04:52
date last changed
2016-08-12 14:00:08
@misc{90c93869-def7-4450-a019-bab9e102277a,
  abstract     = {This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’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.<br/><br/>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.},
  author       = {Langhave Jeppesen, Inge and Ekrem Berg, Gro and Berglund, Martin and Hjaltested, Erna and Järvenoja, Markku},
  editor       = {Hilling, Axel},
  issn         = {2246-1809},
  keyword      = { Partnership,shared liability partnerships,limited partnerships,internal partnerships,shipping partnerships,Nordic taxation},
  language     = {eng},
  number       = {2},
  pages        = {63--108},
  publisher    = {ARRAY(0x84bdee8)},
  series       = {Nordic Tax Journal},
  title        = {Taxation of Partnership - Legal national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus},
  year         = {2015},
}