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In this article the authors will make an effort to identify and consider (using a Nordic perspective) the main challenges and reform possibilities of corporate capital gains taxation (specifically the tax rules for intercorporate share alienations) in Europe. The high-level general issue of creating a functional and effective corporate tax system has obviously beendiscussed frequently during the last years.1 The core issue of our article is important from the corporate taxation and economics perspective, but it also triggers the discussion in the area of transactions at a group level. Even though in principle all possible sales (alienations) of different forms of company assets could be considered here, the major idea of our article is to be focused

Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective