Yearbook for Nordic Tax Research 2010 Taxation of Individuals and Goods in the Nordic Countries Relevant to Cross-border Mobility

by Bolander, Jane

• ISBN13: 9788757422764
• ISBN10: 8757422761
• Format: Paperback
• Copyright: 2010-07-07
• Publisher: Djoef Publishing

Summary

The Nordic Tax Research Council was founded in 1973 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 2009 seminar addressed the topic of Taxation of Individuals and Goods in the Nordic Countries upon Cross Border Mobility. This book contains the general and national reports from the seminar. It also contains written versions of the lectures given at the seminar. In addition, the yearbook holds summaries of dissertations published in 2009, as well as short presentations of new tax legislation in the Nordic countries.

Table of Contents

Preface	p. 7
Taxation of Individuals and Goods in the Nordic Countries in the Case of Cross-border Mobility
Economic General Report	p. 11
Legal General Report	p. 41
Finnish Legal National Report	p. 77
Swedish Legal National Report	p. 107
Norwegian Legal National Report	p. 123
Iceland Legal National Report	p. 139
Danish Legal National Report	p. 149
Topics
The Effects on Tax Revenue of Changes in Indirect Taxes Relevant to Cross-border Shopping	p. 171
The Case Law of the European Court of Justice Regarding Interest Payments and Interest Deductions	p. 183
Sin Taxes and Shopping at the Swedish-Norwegian Border	p. 193
Taxation of Inheritance and Gifts in the Nordic Countries and Cross-border Mobility	p. 205
Free Movement of Cars - The Impact of EU Law on Taxation of Motor Vehicles from a Nordic Perspective	p. 213
Excise Duties on Goods Crossing a Border within the EU	p. 227
Tax News 2009
Finnish Tax News 2009	p. 239
Norwegian Tax News 2009	p. 251
Danish Tax News 2009	p. 259
Nordic Tax Dissertations 2009
The Taxation of Interest Payments between Associated Enterprises	p. 273
Form and Substance in Income Tax Law	p. 279
Taxations and Tax Payment for the Church in Finland	p. 283
Justice and Fairness in Taxation	p. 291
The Arm's Length Principle in Danish and International Tax Law	p. 297
Skribenter på NSFR 2009	p. 301
Titles in the NSFS-series	p. 303
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