@article{2538686ce6b94c19a67cbcc2be48e935,
title = "Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective",
keywords = "511 Economics, capital gains, corporations, tax exemptions, 513 Law",
author = "Torkkeli, {Anu Maria} and Matti Kukkonen",
year = "2017",
doi = "10.1515/ntaxj-2017-0003",
language = "English",
volume = "2017",
pages = "47--58",
journal = "Nordic Tax Journal ",
issn = "2246-1809",
publisher = "De Gruyter Open",
number = "1",
}