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Content
December 2023, Volume 2023, Issue 1
- 1-21 Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*
by Bakke Julia Tropina - 22-49 Changes to the Finnish CFC Regime: What Were the Effects?*
by Tokola Antti - 50-59 The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
by Kleist David - 60-75 What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?
by Thygesen Jette - 76-95 Carbon Pricing in Finland: Balancing policy goals
by Paukku Eelis - 96-110 Attaining decent work and economic growth — what role does taxation play?*
by Erhag Thomas & Nordblom Katarina & Rendahl Pernilla - 111-123 The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden
by Nabavi Pardis & Nordström Martin
December 2022, Volume 2022, Issue 1
- 1-26 Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
by Finér Lauri - 27-44 The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
by Sandell Niklas - 45-57 How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return
by Paukku Eelis - 58-70 The freedom of cross-border funding in multinational groups and European Union law
by Kollruss Thomas W.
October 2021, Volume 2021, Issue 1
- 1-5 Introduction: A Contemporary Guide to Tax Justice and Tax Fairness
by Lind Yvette - 6-19 Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
by Navarro Aitor - 20-31 EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case
by Scherleitner Moritz & Viitala Tomi - 32-46 Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes
by Scherer Anna-Lena & Schmiel Ute
January 2020, Volume 2020, Issue 1
- 1-14 The Taxation of Industrial Foundations in Sweden (1862–2018)
by Johansson Dan & Stenkula Mikael & Wykman Niklas - 15-28 The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union
by Torkkeli Anu & Kukkonen Matti - 29-44 Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?
by Schmidt Peter Koerver
January 2019, Volume 2019, Issue 1
- 1-15 Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
by Quentin Clair - 16-40 Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)
by Schmidt Peter Koerver - 41-55 The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
by Kellgren Jan & Furuseth Eivind & Kukkonen Matti - 56-62 Basic Income—an early Icelandic experiment*
by Karlsson Johannes & Matthiasson Thorolfur - 63-86 BEPS Policy Failure—The Case of EU Country-By-Country Reporting
by Murphy Richard & Janský Petr & Shah Atul - 63-86 BEPS Policy Failure—The Case of EU Country-By-Country Reporting
by Murphy Richard & Janský Petr & Shah Atul
January 2018, Volume 2018, Issue 1
- 1-17 Growth-Enhancing Corporate Tax Reform in Belgium
by Mooij Ruud De & Hebous Shafik & Hrdinkova Milena - 18-30 Tax or social security contribution, a world of difference?
by Weerepas Marjon - 31-48 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty
by Kleist David - 49-63 The Emergence of Denmark’s Tax Treaty Network — A Historical View
by Schmidt Peter Koerver - 64-80 The Nordic model: 25 years of drawing the line between earned and capital income in Finland
by Knuutinen Reijo
November 2017, Volume 2017, Issue 1
- 121-134 The taxpayer’s intentions: Subjective prerequisites in tax law
by Påhlsson Robert
January 2017, Volume 2017, Issue 1
- 1-25 A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
by Egholm Elgaard Karina Kim - 26-46 Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
by Henrekson Magnus - 47-58 Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
by Torkkeli Anu & Kukkonen Matti - 59-69 Laffer Curves and Home Production
by Kotamäki Mauri - 70-88 Good Tax Governance: A Matter of Moral Responsibility and Transparency
by Gribnau Hans J.L.M. & Jallai Ave-Geidi - 89-99 Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971
by Gunnarsson Åsa & Eriksson Martin - 100-107 Revenue-maximizing top earned income tax rate in the presence of income-shifting
by Kotakorpi Kaisa & Matikka Tuomas - 108-120 Tax Planning in Partner-owned Close Corporations
by Hilling Axel & Sandell Niklas & Vilhelmsson Anders - 135-150 Responsible Investment: Taxes and Paradoxes
by Knuutinen Reijo & Pietiläinen Matleena - 151-161 A review of earnings management in private firms in response to tax rate changes
by Sundvik Dennis
November 2016, Volume 2016, Issue 2
- 67-68 Letter to the reader
by Hilling Axel - 69-76 Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax
by Avi-Yonah Reuven S. - 77-86 The Nordic model of taxation and its influence in North America: Image and Reality
by Livingston Michael A. - 87-112 Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment
by Schmidt Peter Koerver - 113-127 The importance of staff to the efficiency of the tax agency
by Höglund Mats - 128-132 Book reviews 2016
by Hilling Axel
May 2016, Volume 2016, Issue 1
- 3-16 When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden
by Linderfalk Ulf - 17-28 Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness
by Tjernberg Mats - 29-40 Comparative studies of national law in the EU harmonized VAT
by Kristoffersson Eleonor - 41-66 The rise of working pensioners: the Swedish case
by Flood Lennart & Islam Nizamul
December 2015, Volume 2015, Issue 2
- 1-17 Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present
by Karlsson Johannes & Matthiasson Thorolfur - 18-35 The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law
by Påhlsson Robert - 36-46 Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?
by Boll Karen & Tell Michael - 47-56 Taxation of Partnerships - Legal general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus
by Madsen Liselotte - 57-62 Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus
by Birket-Smith Anna Holst - 63-108 Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus
by Hilling Axel - 109-142 Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus
by Hilling Axel - 143-149 Book Reviews 2015
by Hilling Axel - 150-168 Nordic News
by Furuseth Eivind
September 2015, Volume 2015, Issue 1
- 1-16 Corporate tax in an international environment – Problems and possible remedies
by Kari Seppo - 17-33 Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
by Ruf Martin & Schindler Dirk - 34-59 The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law
by Linderfalk Ulf & Hilling Maria - 60-80 Nordic News
by Furuseth Eivind
November 2014, Volume 2014, Issue 2
- 4-9 Foreword
by Hilling Axel - 10-42 Swedish Taxation in a 150-year Perspective
by Stenkula Mikael - 43-54 An overview of the Proposal of the Swedish Government Committee on Corporate Taxation
by Lodin Sven-Olof - 55-87 Corporate income tax and the international challenge
by Folkvord Benn & Jacobsen Michael Riis - 88-112 Corporate taxation in Denmark and the international challenge
by Holst Anna & Larsen Anders Fuglsig - 113-131 Corporate Taxation and the International Challenge
by Schmidt Peter Koerver - 132-148 The international Challenges and Finnish Corporate Taxation
by Lindgren Juha - 149-172 Corporate taxation in Iceland and the international challenge
by Agnarsdóttir Fjóla & Jensdóttir Rakel - 173-194 Nasjonalrapport for Norge
by Børresen Martin & Pilgaard Marius & Bjørneby Marie - 195-214 Recent developments in Corporate Taxation in Sweden
by Thomann Christian - 215-227 NSFR Seminar 2014 – National Report for Sweden
by Kleist David - 228-230 Koerver Schmidt. Dansk CFC-beskatning – i et internationalt og komparativt perspektiv
by Bolander Jane - 231-242 The Nordea Bank Denmark Case (C-48/13)
by Laursen Anders Nørgaard - 243-252 Danish Tax News
by Jeppesen Inge Langhave - 253-258 Finnish Tax News
by Äimä Kristiina & Lamminsivu Suvi - 259-262 Icelandic Tax News 2013
by Agnarsdóttir Fjóla - 263-267 Norwegian Tax News
by Gaasemyr Ingvild Brandal - 268-276 Swedish Tax News
by Rendahl Pernilla & Kleist David
May 2014, Volume 2014, Issue 1
- 4-8 Foreword
by Hilling Axel - 9-35 The Rise and Fall of Swedish Wealth Taxation
by Henrekson Magnus & Rietz Gunnar Du - 36-75 Corporate Social Responsibility, Taxation and Aggressive Tax Planning
by Knuutinen Reijo - 76-92 Policy evaluation methods in tax research – new evidence and interpretations
by Harju Jarkko - 93-101 Generation Shifting and the Principle of Continuity in Norwegian Tax Law
by Zimmer Frederik - 102-122 Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais
by Jensen Dennis Ramsdahl - 123-128 Frände, J. 2013. Dubbelboende vid beskattningen av fysiska personer, 1st ed., Helsinki: Soumalainen Lakimiesyhdistys
by Påhlsson Robert - 129-140 Bastian, K. 2014. Omgørelse – Skatteforvaltningslovens § 29. 1st ed. København: Jurist- og Økonomforbundets Forlag
by Pedersen Jan - 141-144 Persson Österman, R. 2013. Förhandelsbesked i skattefrågor, 1st ed. Uppsala, Iustus Förlag Book Reviews
by Kristoffersson Eleonor - 145-151 Houe, S. 2013. CO2- beskatning i et EU-retligt nationalt perspektiv. 1st ed. København: Jurist- og Økonomforbundets Forlag
by Thygesen Jette - 152-170 Berglund, M. 2013. Avräkningsmetoden – En skatterättslig studie om undvikande av internationell dubbelbeskattning. Uppsala: Iustus Förlag
by Österman Roger Persson - 171-175 Bergstrand, M. (ed.) 2014. A Tax Reform for the 21st Century – Eleven voices on how to improve Sweden’s tax system
by Bergstrand Mats - 176-182 Finnish Tax News
by Äimä Kristiina - 183-190 Swedish Tax News
by Kleist David & Rendahl Pernilla - 191-201 Danish Tax News
by Jeppesen Langhave