The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison

Jan Kellgren*, Eivind Furuseth, Matti Kukkonen

*Motsvarande författare för detta arbete

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

Sammanfattning

For a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the conditions at the end of the year – or some other time or period. It is also important to know what significance should be given to events after this time or period, not least when the income declaration is made and assessed. Here, these partly overlooked questions are presented and analyzed from the Swedish, Norwegian and Finnish income tax-perspectives.
OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftNordic Tax Journal
Volym2019
Utgåva1
Sidor (från-till)41-55
ISSN2246-1809
DOI
StatusPublicerad - 03.08.2019
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 513 Juridik

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