Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus
(2015) In Nordic Tax Journal 2015(2). p.109-142- Abstract
- 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.
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https://lup.lub.lu.se/record/cf95e273-cfc7-4a91-862f-83d16e12d2f3
- author
- Kukkonen, Matti ; Gardarsdóttir, Linda ; Papini, Andrea ; Thoresen, Thor O. ; Elger, Paul Christian and Högberg, Andreas
- organization
- publishing date
- 2015
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- Partnership, shared liability partnerships, limited partnerships, transparent tax entity, Nordic taxation, internal partnerships
- in
- Nordic Tax Journal
- editor
- Hilling, Axel LU
- volume
- 2015
- issue
- 2
- pages
- 33 pages
- publisher
- De Gruyter
- ISSN
- 2246-1809
- DOI
- 10.1515/ntaxj-2015-0008
- language
- English
- LU publication?
- yes
- id
- cf95e273-cfc7-4a91-862f-83d16e12d2f3
- date added to LUP
- 2016-08-08 10:16:37
- date last changed
- 2024-10-01 14:07:55
@article{cf95e273-cfc7-4a91-862f-83d16e12d2f3, abstract = {{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.}}, author = {{Kukkonen, Matti and Gardarsdóttir, Linda and Papini, Andrea and Thoresen, Thor O. and Elger, Paul Christian and Högberg, Andreas}}, editor = {{Hilling, Axel}}, issn = {{2246-1809}}, keywords = {{Partnership; shared liability partnerships; limited partnerships; transparent tax entity; Nordic taxation; internal partnerships}}, language = {{eng}}, number = {{2}}, pages = {{109--142}}, publisher = {{De Gruyter}}, series = {{Nordic Tax Journal}}, title = {{Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus}}, url = {{http://dx.doi.org/10.1515/ntaxj-2015-0008}}, doi = {{10.1515/ntaxj-2015-0008}}, volume = {{2015}}, year = {{2015}}, }