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

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Kellgren , J , Furuseth , E & Kukkonen , M 2019 , ' 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 ' , Nordic Tax Journal , vol. 2019 , no. 1 , pp. 41-55 . https://doi.org/10.1515/ntaxj-2019-0003

Title: 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
Author: Kellgren, Jan; Furuseth, Eivind; Kukkonen, Matti
Contributor: Hanken School of Economics, Commercial Law, Helsinki
Belongs to series: Nordic Tax Journal
ISSN: 2246-1809
Abstract: 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.
Date: 2019-08-03
Subject: 513 Law
KOTA2019?
PREM0000
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https://helda.helsinki.fi/dhanken/handle/10227/297917
1- Minst en av författarna har en utländsk affiliation
1- Publicerad utomlands
0- Ingen affiliation med ett företag
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