Anti-avoidance Legislation of Scandinavian Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member States: Denmark, Finland, Norway and Sweden Compared

Abstract

Despite continuous instability in the European Union, Scandinavian countries exhibit continuously economic growth and stability. Three ( Denmark, Norway and Sweden) are not in the Eurozone and one (Norway) is only a European Economic Area Member State. In the article 'Transfer Pricing Planning with Accuracy and Control' (see intertax, issue October 2013, pp.542-550) the author had outlined the importance of transfer pricing planning in international tax planning. As the advantages and strategies of international tax planning with regard to antiavoidance legislation in Scandinavian countries had not been investigated so far, this is now done in detail - with reference to the corporate 2014 income tax burden of the thirty-four OECD Member States.