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Axel Hilling
Associate professor
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Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus
Author
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
- 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 Open
Topic
- Law
Keywords
- Partnership
- shared liability partnerships
- limited partnerships
- transparent tax entity
- Nordic taxation
- internal partnerships
Status
Published
ISBN/ISSN/Other
- ISSN: 2246-1809