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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

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  • Kellgren Jan

    (Professor in Tax Law, Linköping University and Visiting Professor Örebro UniversityLinköping, Sweden)

  • Furuseth Eivind

    (Associate Professor at BI Norwegian Business SchoolOslo, Norway)

  • Kukkonen Matti

    (Professor in Tax Law, Head of Subject (Commercial Law), Hanken School of EconomicsHelsinki, Finland)

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.

Suggested Citation

  • Kellgren Jan & Furuseth Eivind & Kukkonen Matti, 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, Sciendo, vol. 2019(1), pages 41-55, January.
    • Handle: RePEc:vrs:notajo:v:2019:y:2019:i:1:p:41-55:n:3
    DOI: 10.1515/ntaxj-2019-0003
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