Full Description
The main subject of this yearbook is taxation of individuals and goods in the Nordic countries upon cross country mobility. The book contains the general and national reports to the 2009 Nordic Tax Research Counsil Seminar. It also contains written versions of interesting lectures given at the seminar.
Contents
Preface I Taxation of Individuals and Goods in the Nordic Countries in the Case of Cross-border Mobility Economic General Report Legal General Report Finnish Legal National Report Swedish Legal National Report Norwegian Legal National Report Iceland Legal National Report Danish Legal National Report II Topics The Effects on Tax Revenue of Changes in Indirect Taxes Relevant to Cross-border Shopping The Case Law of the European Court of Justice Regarding Interest Payments and Interest Deductions Sin Taxes and Shopping at the Swedish-Norwegian Border Taxation of Inheritance and Gifts in the Nordic Countries and Cross-border Mobility Free Movement of Cars - The Impact of EU Law on Taxation of Motor Vehicles from a Nordic Perspective Excise Duties on Goods Crossing a Border within the EU III Tax News 2009 Finnish Tax News 2009 Norwegian Tax News 2009 Danish Tax News 2009 Nordic Tax Dissertations 2009 The Taxation of Interest Payments between Associated Enterprises Form and Substance in Income Tax Law Taxations and Tax Payment for the Church in Finland Justice and Fairness in Taxation The Arm's Length Principle in Danish and International Tax Law Skribenter pa NSFR 2009 Titles in the NSFS-series
