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Yearbook for Nordic Tax Research 2009 af Jane Bolander(ed.) Bog, Hæftet

Yearbook for Nordic Tax Research 2009

- The non-fiscal purposes of taxation

af
(Udvid)

The Nordic Tax Research Council was founded in 1973. The main purpose of the council is to strengthen cooperation between the member states: Denmark, Finland, Norway, Sweden and Iceland in the field of legal and economic tax research.The council arranges seminars for it's members and for Nordic tax experts, and every year the council publishes a yearbook, which includes a description of the council's work as well as papers and reports presented and discussed at the yearly council seminars. The 2008 seminar was held in Stockholm and addressed the topic of The non-fiscal purpose of taxation. The seminar was attended by a considerable number of tax experts from universities and business schools, law firms, private tax consultants, governments and tax administrations. As usual, reports from all the member states were presented, analyzing the topic from a legal and economical point of view. A number of lectures were also given by experts, and the discussions subsequent to the reports and lectures were very useful and inspiring.This book contains the general and national reports to the 2008 Nordic Tax Research Council Seminar. It also contains written versions of the lectures given at the seminar.In additions, the yearbook holds summaries of dissertations published in 2008 as well as short presentations of new tax legislation in the Nordic countries.Contents:PrefaceI The non-fiscal purposes of taxationGeneral Legal Report - Legal aspects of taxation for non-fiscal purposes -Peter MelzEconomic General Report - Non-fiscal aims of taxation -Tobias Lindhe & Jan SöderstenDanish Legal National Report -Christen AmbyDanish Economic National Report -Michael Møller & Claus ParumFinnish Legal National Report -Heikki NiskakangasIcelandic Economic Report -Guðmundur MagnússonNorwegian Legal National Report -Anne Gro EngerNorwegian Economic National Report -Merete Onshus & øystein Bieltvedt SkeieSwedish Legal National Report -åsa Gunnarsson"Spinning out of control, Iceland in crisis" -Thorolfur MatthiassonThe choice between uniform and differentiated commodity taxation -Vidar ChristiansenTaxation for non fiscal purposes - administrative challenges -Sven Rune GreniThematic Report about Tax Expenditures -Nils MattssonNon-fiscal objectives of taxation and constitutional requirements in German case law -Stefan OlssonDerogations from tax and the EC State aid rules -Mona AldestamThe tax system's options and tasks within environmental policy -Runar BrännlundII Tax News 2008Danish Tax News 2008 -Liselotte Hedetoft MadsenFinnish Tax News 2008 -Joakim FrändeNorwegian Tax News 2008 -Anne Gro EngerIII Nordic Tax Dissertations 2008Tax Residence of a Legal Entity and Expansion of Business Activities Abroad -Marianne MalmgrénTax Accounting According to the Accrual Principle - With a Particular Focus on Liabilities and Losses -Harald HaugeTitles in the NSFS-series


  • Sprog:
  • Engelsk
  • ISBN:
  • 9788757420777
  • Indbinding:
  • Hæftet
  • Sideantal:
  • 356
  • Udgivet:
  • 1. September 2009

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  • DKK 19,00


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