Skip to main content

Lund University Publications

LUND UNIVERSITY LIBRARIES

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

Kukkonen, Matti ; Gardarsdóttir, Linda ; Papini, Andrea ; Thoresen, Thor O. ; Elger, Paul Christian and Högberg, Andreas (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.
Please use this url to cite or link to this publication:
author
; ; ; ; and
organization
publishing date
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
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}},
}