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- W2916171314 abstract "In this first part of a two-part article, the author focuses on the technical aspects of the similar participation exemption regimes in the Nordic countries by first discussing the scope of the regimes." @default.
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- W2916171314 date "2007-01-01" @default.
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- W2916171314 title "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 1" @default.
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