Taxation of corporate shareholders in the Nordic countries : an assessment of the taxation of dividends and gains on shares in the light of the exemption regimes in Denmark, Finland, Iceland, Norway and Sweden - part 1
Journal
European Taxation 2007 (Volume 47), No. 3
In this first part of a two-part article, the author focuses on the technical aspects of the similar participation exemption regimes in the Nordic countries by first discussing the scope of the regimes.