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 Axel Hilling . Photo

Axel Hilling

Associate professor

 Axel Hilling . Photo

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

Author

  • Inge Langhave Jeppesen
  • Gro Ekrem Berg
  • Martin Berglund
  • Erna Hjaltested
  • Markku Järvenoja

Editor

  • Axel Hilling

Summary, in English

This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’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

  • Department of Business Law

Publishing year

2015

Language

English

Pages

63-108

Publication/Series

Nordic Tax Journal

Issue

2

Document type

Journal article

Publisher

De Gruyter Open

Topic

  • Law

Keywords

  • Partnership
  • shared liability partnerships
  • limited partnerships
  • internal partnerships
  • shipping partnerships
  • Nordic taxation

Status

Published

ISBN/ISSN/Other

  • ISSN: 2246-1809