- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
The main subject of this yearbook is the taxation of pensions. A number of distinguished authors share their reflections in this important field.The general reports to the 2006 Nordic Tax Research Council Seminar, as well as the national reports, are included. The yearbook also contains a written version of one of the interesting lectures that were given at the seminar.In addition, the yearbook holds summaries of dissertations published in 2006 as well as short presentations of new tax legislation in the Nordic countries.
Contents
Preface; I Taxation of pensions; Legal and Economic General Report Morten Balling and Niels Winther-Sorensen; Danish Economic and Legal National Report Hanne Sogaard Hansen, Michael Moller and Claus Parum; The Finnish Economic and Legal National Report Jaakko Kiander and Timo Rabina; Icelandic Economic and Legal National Report Marianna Jonasdottir og Ingvar Rognvaldsson; Norwegian Legal and Economic Report Christian Brinch and Knut Erik Omholt; Swedish Legal National Report Nils Schmid; Swedish Economic National Report Lennart Berg; Pensions and the Welfare State Torben M. Andersen; II TAX NEWS 2006; Danish Tax News 2006 Nikolaj Vinther; Finnish Tax News 2006 Joakim Frande; Icelandic Tax News 2006 Ingibjorg Helga Helgadottir; Norwegian Tax News 2006 Anne Gro Enger; Swedish Tax News 2006 Stefan Olsson; III NORDIC TAX DISSERTATIONS 2006; Tax Law & Private Law - A Contribution on Interdisciplinary Interaction Between Tax Law and Private Law Jakob Bundgaard; The Concept of Operation Costs in Tax Law - in Specific on the Delineation Between Operation Costs and Cost Incurred in Relation to the Establishing and Expansion of an Income Base and on the Delineation Between Operation Costs and Private Expenses Jane Ferniss; VAT Exemptions - National Requirements for Vendors Peter Hoffner; The Tax Treatment of Share-based Incentive Schemes Ossi Haapaniemi; Tax Legislation on Mergers and Demergers Benn Folkvord; Corporate Form and International Taxation of Box Corporations Roland Dahlman; Titles in the NSFS-series.
