Abstract
The corporate tax systems in the Nordic countries have undergone radical changes in recent years. At the end of the 1980s the Nordic corporate tax systems were still characterized by a combination of narrow tax bases and high statutory tax rates. However, within a few years in the early 1990s, the corporate income tax base in the four major Nordic countries was broadened dramatically, the statutory corporate tax rates were almost cut in half, and the relationship between the corporate and the personal income tax was changed significantly.KeywordsCapital GainDouble TaxationRealize Capital GainDomestic ShareShareholder LevelThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.