Volume 44
Tax Law
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.
Tax Avoidance Rules in Scandinavian and Anglo-American Law
Business Taxation Within and Across the Borders of the European Union
On Tax Law and Private Law Relations
On the Taxation of Swedish Investment Companies
Problems of Equity in Modern Income Taxation
Tax Treatment of Cross-Border Income Derived Through a Partnership - A Finnish Perspective
Excise Duties in Finland in a Historical Perspective
Enforcing Taxation on International Investments - The Possibilities of Ensuring Effective Taxation of International Portfolio Income from a Finnish Perspective
Judicial Review Within Danish Tax Law
Taxes and Benefits in an Internationalised Economy - The Case of Tuition Fees in Higher Education
Road Traffic Taxation
Beneficial Loans to Employees
Some Reflections on the European Company from a Tax Point of View
Comprehensive Income Taxation of Personal Dwellings - the Swedish Experience
The Development of Capital Income Taxation in Sweden 1928-2002
Basic Research in Tax Law
Tax Aspects of Groups of Companies - Finnish Experiences
EC Law and Protection of the Swedish Tax Base
The Notion of Net Income: Drawing the Line Between Professional and Personal Expenses
The Concept of a Beneficial Owner in the Application of Finnish Tax Treaties
The Swedish Net Wealth Tax - Main Features and Problems
On Justification in EC Tax Law
The Development of the Concept of Income in Nordic Income Tax Law
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