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Axel Hilling . Photo

Axel Hilling

Director of third cycle studies, Associate Professor

Axel Hilling . Photo

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus

Author

  • Matti Kukkonen
  • Linda Gardarsdóttir
  • Andrea Papini
  • Thor O. Thoresen
  • Paul Christian Elger
  • Andreas Högberg

Editor

  • Axel Hilling

Summary, in English

This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

Department/s

  • Lund Tax Academy
  • Department of Business Law

Publishing year

2015

Language

English

Pages

109-142

Publication/Series

Nordic Tax Journal

Volume

2015

Issue

2

Document type

Journal article

Publisher

De Gruyter

Topic

  • Law

Keywords

  • Partnership
  • shared liability partnerships
  • limited partnerships
  • transparent tax entity
  • Nordic taxation
  • internal partnerships

Status

Published

Research group

  • Lund Tax Academy

ISBN/ISSN/Other

  • ISSN: 2246-1809