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Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
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| Published in: | Nordic Tax Journal |
|---|---|
| Format: | Online Article RSS Article |
| Published: |
2025
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| Subjects: | |
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| _version_ | 1868553683468288000 |
|---|---|
| collection | WordPress RSS FRELIP Feed Integration |
| container_title | Nordic Tax Journal |
| description | |
| discipline_display | Banking and Finance |
| discipline_facet | Banking and Finance |
| format | Online Article RSS Article |
| genre | Journal Article |
| id | rss_article:82997 |
| institution | FRELIP |
| journal_source_facet | Nordic Tax Journal |
| last_indexed | 2026-06-20T21:40:56.151Z |
| publishDate | 2025 |
| publishDateSort | 2025 |
| record_format | rss_article |
| spellingShingle | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules Banking and Finance General Banking and Finance |
| sub_discipline_display | General |
| sub_discipline_facet | General |
| subject_display | Banking and Finance General Banking and Finance |
| subject_facet | Banking and Finance General Banking and Finance |
| title | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_alt | Tributación de Dividendos en un Sistema de Impuesto Dual sobre la Renta: La Experiencia Nórdica con las Reglas de División de Ingresos Imposition des dividendes dans un système d'impôt sur le revenu dual : l'expérience nordique avec les règles de partage des revenus Tributação de Dividendos em um Sistema de Imposto de Renda Dual: A Experiência Nórdica com as Regras de Divisão de Renda |
| title_auth | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_es_txt | Tributación de Dividendos en un Sistema de Impuesto Dual sobre la Renta: La Experiencia Nórdica con las Reglas de División de Ingresos |
| title_fr_txt | Imposition des dividendes dans un système d'impôt sur le revenu dual : l'expérience nordique avec les règles de partage des revenus |
| title_full | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_fullStr | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_full_unstemmed | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_pt_txt | Tributação de Dividendos em um Sistema de Imposto de Renda Dual: A Experiência Nórdica com as Regras de Divisão de Renda |
| title_short | Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules |
| title_sort | taxing dividends in a dual income tax system: the nordic experience with the income splitting rules |
| topic | Banking and Finance General Banking and Finance |
| url | https://sciendo.com/article/10.2478/ntaxj-2024-0008 |