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Finland - Taxation of Intangibles in the Nordic Countries

Country:
Denmark,Finland,Iceland,Norway,Sweden
Author:
J. Wittendorff
Issue:
European Taxation, 2011 (Volume 51), No 8
Published:
29 June 2011
This article provides a summary of the general report prepared by the author for the 2011 Nordic Tax Research Council seminar regarding the taxation of intangible property and addresses, inter alia, R&D tax incentives, the taxation of the development of intangibles, the taxation of the exploitation of intangibles and the issue of base erosion.
 
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