Tax Law
Published by Scandinavian studies in law, January 2003
This volume comprises twenty-four articles covering many different areas of national and international taxation. Both income taxation and issues related to indirect taxes, such as real estate tax, net wealth tax, etc., are discussed. In addition, problems related to personal income taxation, the taxation of companies, and the ongoing European harmonisation of Value Added Taxes and excise taxes are addressed.
Several contributors share with the reader a wealth of practical experience concerning enforcement, tax reforms, and the ongoing internationalisation.
The Scandinavian countries all have comprehensive social welfare systems and huge public sectors – this has resulted in high standards for social security, but also in some of the world’s highest taxes. As a consequence, Scandinavian tax laws are frequently debated in the political arena. In this repsect, this collection also provides an interesting contribution to the international discourse.
Restructures of Companies in Swedish Income Tax Law - What is a Branch of Activity?
Published in Tax Law, January 2003 s. 11–20
Tax Avoidance Rules in Scandinavian and Anglo-American Law
Published in Tax Law, January 2003 s. 21–36
Business Taxation Within and Across the Borders of the European Union
Published in Tax Law, January 2003 s. 37–76
On Tax Law and Private Law Relations
Published in Tax Law, January 2003 s. 77–92
On the Taxation of Swedish Investment Companies
Published in Tax Law, January 2003 s. 93–118
Problems of Equity in Modern Income Taxation
Published in Tax Law, January 2003 s. 119–128
Tax Treatment of Cross-Border Income Derived Through a Partnership - A Finnish Perspective
Published in Tax Law, January 2003 s. 129–140
Excise Duties in Finland in a Historical Perspective
Published in Tax Law, January 2003 s. 141–154
Judicial Review Within Danish Tax Law
Published in Tax Law, January 2003 s. 179–194
Taxes and Benefits in an Internationalised Economy - The Case of Tuition Fees in Higher Education
Published in Tax Law, January 2003 s. 195–206
Road Traffic Taxation
Published in Tax Law, January 2003 s. 207–220
Beneficial Loans to Employees
Published in Tax Law, January 2003 s. 221–228
Some Reflections on the European Company from a Tax Point of View
Published in Tax Law, January 2003 s. 229–246
Comprehensive Income Taxation of Personal Dwellings - the Swedish Experience
Published in Tax Law, January 2003 s. 247–258
The Development of Capital Income Taxation in Sweden 1928-2002
Published in Tax Law, January 2003 s. 259–276
Basic Research in Tax Law
Published in Tax Law, January 2003 s. 277–288
Tax Aspects of Groups of Companies - Finnish Experiences
Published in Tax Law, January 2003 s. 289–302
EC Law and Protection of the Swedish Tax Base
Published in Tax Law, January 2003 s. 303–330
The Notion of Net Income: Drawing the Line Between Professional and Personal Expenses
Published in Tax Law, January 2003 s. 331–344
The Concept of a Beneficial Owner in the Application of Finnish Tax Treaties
Published in Tax Law, January 2003 s. 345–366
The Swedish Net Wealth Tax - Main Features and Problems
Published in Tax Law, January 2003 s. 367–374
On Justification in EC Tax Law
Published in Tax Law, January 2003 s. 375–392
The Development of the Concept of Income in Nordic Income Tax Law
Published in Tax Law, January 2003 s. 393–410
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