Full Description
The Nordic Tax Research Council was founded in 1973. The main purpose of the council is 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 2008 seminar was held in Stockholm and addressed the topic of The non-fiscal purpose of taxation. The seminar was attended by a considerable number of tax experts from universities and business schools, law firms, private tax consultants, governments and tax administrations. As usual, reports from all the member states were presented, analyzing the topic from a legal and economical point of view. A number of lectures were also given by experts, and the discussions subsequent to the reports and lectures were very useful and inspiring. This book contains the general and national reports to the 2008 Nordic Tax Research Council Seminar.
It also contains written versions of the lectures given at the seminar. In additions, the yearbook holds summaries of dissertations published in 2008 as well as short presentations of new tax legislation in the Nordic countries
Contents
Preface I The non-fiscal purposes of taxation General Legal Report - Legal aspects of taxation for non-fiscal purposes -Peter Melz Economic General Report - Non-fiscal aims of taxation -Tobias Lindhe & Jan Sodersten Danish Legal National Report -Christen Amby Danish Economic National Report -Michael MA ller & Claus Parum Finnish Legal National Report -Heikki Niskakangas Icelandic Economic Report -Gudmundur Magnusson Norwegian Legal National Report -Anne Gro Enger Norwegian Economic National Report -Merete Onshus & A ystein Bieltvedt Skeie Swedish Legal National Report -A...sa Gunnarsson "Spinning out of control, Iceland in crisis" -Thorolfur Matthiasson The choice between uniform and differentiated commodity taxation -Vidar Christiansen Taxation for non fiscal purposes - administrative challenges -Sven Rune Greni Thematic Report about Tax Expenditures -Nils Mattsson Non-fiscal objectives of taxation and constitutional requirements in German case law -Stefan Olsson Derogations from tax and the EC State aid rules -Mona Aldestam The tax system's options and tasks within environmental policy -Runar Brannlund II Tax News 2008 Danish Tax News 2008 -Liselotte Hedetoft Madsen Finnish Tax News 2008 -Joakim Frande Norwegian Tax News 2008 -Anne Gro Enger III Nordic Tax Dissertations 2008 Tax Residence of a Legal Entity and Expansion of Business Activities Abroad -Marianne Malmgren Tax Accounting According to the Accrual Principle - With a Particular Focus on Liabilities and Losses -Harald Hauge Titles in the NSFS-series
