Taxation of corporate shareholders in the Nordic countries : an assessment of the taxation of dividends and gains on shares in the light of the exemption regimes in Denmark, Finland, Iceland, Norway and Sweden - part 2

In this second of a two-part article, the author concludes his discussion on the scope of the participation exemption regimes in the Nordic countries started in part 1. A detailed consideration of the relevant anti-avoidance rules forms the subject matter of the remainder of part 2.