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Nordic Tax Journal

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Corporate income tax and the international challenge

Benn Folkvord / Michael Riis Jacobsen
Published Online: 2015-05-15 | DOI: https://doi.org/10.1515/ntaxj-2014-0019


Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting), along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

Keywords: Corporate Tax; Globalization; Tax competition; BEPS; GAAR; SAAR


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About the article

Published Online: 2015-05-15

Published in Print: 2014-11-01

Citation Information: Nordic Tax Journal, Volume 2014, Issue 2, Pages 55–87, ISSN (Online) 2246-1809, DOI: https://doi.org/10.1515/ntaxj-2014-0019.

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© 2015. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License. BY-NC-ND 3.0

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