Yearbook on Nordic Tax Research 2012. Tax Expenditures

Yearbook on Nordic Tax Research 2012. Tax Expenditures

By: Jane Bolander (editor)Paperback

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This yearbook includes a description of the work of the Nordic Tax Research Council, as well as papers and reports presented and discussed on the yearly council seminars. The 2012 seminar addressed the topic of "Tax Expenditures."


Part I: Tax Expenditures Economic and Legal General Report by Kalle Maatta National Legal and Economic Report Denmark by Lars Kjargard Terkilsen, Pernille Wegener Jessen Simon Kjar Poulsen & Anders Fuglsig Larsen National Legal Report Finland by Johanna Viitanen National Economic Report Finland by Timo Rauhanen og Takis Venetoklis National Legal and Economic Report Norway by Petter T. Solbu og Frode Kristiansen National Legal Report Iceland by Kristjan Gunnar Valdimarsson National Economic Report Iceland by Porolfur Matthiasson National Legal and Economic Report Sweden by Martin Kjellqvist, Johan Krantz og Elly-Ann Lindstrom Part II: Topic Heterogeneity in the Participation in Tax Minimization by Annette Alstadsater What does a Good Tax System Require? by Matti Myrsky Overview of R&D Tax Incentives by Tanja Tanayama Part III: Tax News 2011 Danish Tax News by Jane Bolander Finnish Tax News by Johanna Viitanen Iceland Tax News by David Steinn Davidsson Norwegian Tax News by Ingvild Brandal Gaasemyr Swedish Tax News by Martin Berglund Part IV: Nordic Tax Dissertations 2011 Reorganization of a Business in Value Added Taxation by Nina Sainio Taxation of Foreign Business Income within the European Internal Market by Jerome Monsenego Permanent Establishment - an Analysis of Article 5 of the OECD Model Tax Convention by Anders Norgaard Laursen Income Tax Accounting by Timo Torkkel Payroll Taxes and Crossbording employment by Elin Sara

Product Details

  • ISBN13: 9788757427554
  • Format: Paperback
  • Number Of Pages: 267
  • ID: 9788757427554
  • ISBN10: 8757427550

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