Finland - Taxation of Intangibles in the Nordic Countries
- J. Wittendorff
- European Taxation, 2011 (Volume 51), No 8
- 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.