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Tax Law
Stockholm University, Faculty of Law, Department of Law.
2003 (English)Collection (editor) (Other academic)
Abstract [en]

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.

Table of Contents:

Alhager, Eleonor, Restructures of Companies in Swedish Income Tax Law - What is a Branch of Activity?, p. 11-19

Banoun, Bettina, Tax Avoidance Rules in Scandinavian and Anglo-American Law, p. 21-36

Bergström, Sture, Brokelind, Cécile, Bruzelius, Anette, von

Quitzow, Carl Michael, Tjernberg, Mats and Westerström, Jerker, Tax Avoidance Rules in Scandinavian and Anglo-American Law, p. 37-75

Bundgaard, Jakob, On Tax Law and Private Law Relations, p. 77-91

Dahlberg, Mattias, On the Taxation of Swedish Investment Companies, p. 93-117

Gjems-Onstad, Ole, Problems of Equity in Modern Income Taxation, p. 119-127

Helminen, Marjaana, Tax Treatment of Cross-Border Income Derived Through a Partnership - A Finnish Perspective, p. 129-139

Juanto, Leila, Excise Duties in Finland in a Historical Perspective, p. 141-154

Juusela, Janne, Enforcing Taxation on International Investments - The Possibilities of Ensuring Effective Taxation of International Portfolio Income from a Finnish Perspective, p. 155-177

Kerzel, Malene, Judicial Review Within Danish Tax Law, p. 179-193

Lindencrona, Gustaf, Taxes and Benefits in an Internationalised Economy - The Case of Tuition Fees in Higher Education, p. 195-205

Linnakangas, Esko, Road Traffic Taxation, p. 207-219

Matre, Hugo P., Beneficial Loans to Employees, p. 221-227

Mattsson, Nils, Some Reflections on the European Company from a Tax Point of View, p. 229-246

Melz, Peter, Comprehensive Income Taxation of Personal Dwellings - the Swedish Experience, p. 247-258

Mutén, Leif, The Development of Capital Income Taxation in Sweden 1928-2002, p. 259-275

Myrsky, Matti, Basic Research in Tax Law, p. 277-287

Penttilä, Seppo, Tax Aspects of Groups of Companies - Finnish Experiences, p. 289-302

Persson Österman, Roger and Ståhl, Kristina, EC Law and Protection of the Swedish Tax Base, p. 303-330

Påhlsson, Robert, The Notion of Net Income: Drawing the Line Between Professional and Personal Expenses, p. 331-344

Ryynänen, Olli, The Concept of a Beneficial Owner in the Application of Finnish Tax Treaties, p. 345-366

Silfverberg, Christer, The Swedish Net Wealth Tax - Main Features and Problems, p. 367-374

Vapaavuori, Ahti, On Justification in EC Tax Law, p. 375-392

Zimmer, Frederik, The Development of the Concept of Income in Nordic Income Tax Law, p. 393-410

Place, publisher, year, edition, pages
Stockholm Institute for Scandinavian Law , 2003. , 414 p.
, Scandinavian Studies in Law, ISSN 0085-5944 ; 44
National Category
Law (excluding Law and Society)
URN: urn:nbn:se:su:diva-19586ISBN: 91-85142-58-1OAI: diva2:186110
Volumes 1-37 available in full text at from: 2007-11-29 Created: 2007-11-29 Last updated: 2009-12-22Bibliographically approved

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