The Nordic Tax Research Council was established by a treaty of establishment in 13 of April 1973 by Denmark, Finland, Norway and Sweden. By an addition in November 29 2002, with effect in January 1st, Iceland became a member of the council. The Councils purpose is to improve Nordic cooperation within tax research, with attention on tax issues of general Nordic interest and its relation to international taxation.

The council has three members from each country, who each normally represent legal, economical and administrative tax expertise.

The purpose is to be met generally in three ways:

• The council grants funding for external research projects.
  The council arranges a yeary two days seminar on legal and economical tax issues of immediate interest.
• The topics of the seminars are dealt with in general and national reports and are discussed by the seminarparticipants.
• The council publish an online and open acces tax journal, Nordic Tax Journal, with articles on tax law, tax economy, tax policy etc. The journal is edited and peer reveiwed by an editorial comitee of distinguished nordic tax specialists.