The Resource 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

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

Label
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
Title
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
Creator
Subject
Language
eng
Summary
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. This article investigates the advantages and strategies of international tax planning with regard to anti-avoidance legislation in Scandinavian countries with reference to the corporate 2014 income tax burden of the thirty-four OECD Member States
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013),
http://library.link/vocab/creatorName
Zielke, R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • international tax planning
  • corporate income tax
  • effective rate of tax
  • anti-avoidance
  • GAAR
  • thin capitalization
  • CFC
  • transfer pricing
Label
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
Instantiates
Publication
Label
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
Publication

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