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Yearbook for Nordic tax research (2009) (Bog, Hæftet)

Forlag: DJØF Publishing
Format: Hæftet
Sprog: Engelsk
Sideantal: 356
Dato for udgivelse: 1-9-2009
Udgivelse: 1. udgave, 2009.
Nr. i serien: Bind: 2009,
Redaktion: Jane Bolander
Medforfattere: Nordisk Skattevidenskabelig Forskningsråd
ISBN-13: 9788757420777
Produkt type: Bog
Illustrationsangivelser: ill.
Ophavsangivelse: Nordisk Skattevidenskabelig Forskningsråd
År for denne udgave: 2009
Første udgivelsesår: 2009
Originalsprog: Sproget kan ikke bestemmes
Udgave: 1
Oplag: 1

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Beskrivelse

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:
Preface
I The non-fiscal purposes of taxation
General Legal Report - Legal aspects of taxation for non-fiscal purposes -Peter Melz
Economic General Report - Non-fiscal aims of taxation -Tobias Lindhe & Jan Södersten
Danish Legal National Report -Christen Amby
Danish Economic National Report -Michael Møller & Claus Parum
Finnish Legal National Report -Heikki Niskakangas
Icelandic Economic Report -Guðmundur Magnússon
Norwegian Legal National Report -Anne Gro Enger
Norwegian Economic National Report -Merete Onshus & øystein Bieltvedt Skeie
Swedish Legal National Report -åsa Gunnarsson
"Spinning out of control, Iceland in crisis" -Thorolfur Matthiasson
The choice between uniform and differentiated commodity taxation -Vidar Christiansen
Taxation for non fiscal purposes - administrative challenges -Sven Rune Greni
Thematic Report about Tax Expenditures -Nils Mattsson
Non-fiscal objectives of taxation and constitutional requirements in German case law -Stefan Olsson
Derogations from tax and the EC State aid rules -Mona Aldestam
The tax system´s options and tasks within environmental policy -Runar Brännlund
II Tax News 2008
Danish Tax News 2008 -Liselotte Hedetoft Madsen
Finnish Tax News 2008 -Joakim Frände
Norwegian Tax News 2008 -Anne Gro Enger
III Nordic Tax Dissertations 2008
Tax Residence of a Legal Entity and Expansion of Business Activities Abroad
-Marianne Malmgrén
Tax Accounting According to the Accrual Principle - With a Particular Focus on Liabilities and Losses
-Harald Hauge
Titles in the NSFS-series

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Yearbook for Nordic tax research (2009)

Yearbook for Nordic tax research (2009)