NTaxJ Notes on Contributors 2014

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1 NTaxJ Notes on Contributors 2014 Issue Article title Name adress Affiliation Country Foreword Axel Hilling Lund School of and Management The Rise and Fall of Swedish Wealth Taxation Magnus Henrekson Research Institute of Industrial Gunnar Du Rietz Research Institute of Industrial Turku School of Corporate Social Responsibility, Taxation and Aggressive Reijo Knuutinen at Tax Planning the of Turku Policy evaluation methods in tax research new evidence and interpretations Jarkko Harju Government Institute for Economic Research Generation Shifting and the Principle of Continuity in Norwegian Tax Law Frederik Zimmer of Oslo

2 Subjektafgrænsning i det fælleseuropæiske momssystem En trist rejse fra FCE Bank til Crédit Lyonnais Dennis Ramsdahl Jensen Aarhus School of Business and Social Sciences Frände, J Dubbelboende vid beskattningen av fysiska personer, 1st ed., Helsinki: Soumalainen Lakimiesyhdistys Robert Påhlsson School of Business, and Law Gothenburg Bastian, K Omgørelse Skatteforvaltningslovens 29. 1st ed. København: Jurist- og Økonomforbundets Forlag Jan Pedersen Aarhus Law Faculty Persson Österman, R Förhandelsbesked i skattefrågor, 1st ed. Uppsala, Iustus Förlag Book Reviews Eleonor Kristoffersson Örebro

3 Houe, S CO2- beskatning i et EU-retligt nationalt perspektiv. 1st ed. København: Jurist- og Økonomforbundets Forlag Jette Thygesen of Southern Berglund, M Avräkningsmetoden En skatterättslig studie om undvikande av internationell dubbelbeskattning. Uppsala: Iustus Förlag Roger Österman Stockholm Bergstrand, M. (ed.) A Tax Reform for the 21st Century Eleven voices on how to improve s tax system Mats Bergstrand JKL Group Finnish Tax News Kristiina Äimä Faculty of Law of the of Helsinki and KMPG

4 David Kleist The School of Business, Swedish Tax News Pernilla Rendahl The School of Business, Danish Tax News Inge Langhave Jeppesen of Southern Issue Article title Name adress Affiliation Country 2 Foreword Axel Hilling Lund School of and Management Swedish Taxation in a 150-year Perspective Mikael Stenkula Research Institute of Industrial An overview of the Proposal of the Swedish Government Committee on Corporate Taxation Sven-Olof Lodin Stockholm Corporate income tax and the international challenge Benn Folkvord of Stavanger

5 Michael Riis Jacobsen Confederation of Norwegian Enterprise Corporate taxation in and the international challenge Anna Holst Birket- Smith The Minnistry of Taxation Anders Fuglsig Larsen The Minnistry of Taxation Corporate Taxation and the International Challenge Peter Koerver Schmidt Copenhagen Business School The international Challenges and Finnish Corporate Taxation Juha Lindgren of Vaasa

6 Corporate taxation in Iceland and the international challenge Fjóla Agnarsdóttir Department of Taxation, Ministry of Finance and Economic Affairs Iceland Rakel Jensdóttir Ministry of Finance and Economic Affairs Iceland Nasjonalrapport for Norge Martin Børresen Department of Taxation, Ministry of Finance Marie Bjørneby, Department of Taxation, Ministry of Finance Marius Pilgaard, Department of Taxation, Ministry of Finance

7 Recent developments in Corporate Taxation in Christian Thomann Centre of Excellence for Science and Innovation Studies (CESIS) Royal Institute of Technology, KTH NSFR Seminar 2014 National Report for David Kleist The School of Business, Koerver Schmidt. Dansk CFC-beskatning i et internationalt og komparativt perspektiv Jane Bolander Copenhagen Business School The Nordea Bank Case (C-48/13) Anders Nørgaard Laursen Aarhus School of Business and Social Sciences Department of Law Norwegian Tax News Ingvild Brandal Gaasemyr Tax Law Department, Norwegian Ministry of Finance

8 Kristiina Äimä Faculty of Law of the of Helsinki and KMPG Finnish Tax News Suvi Lamminsivu KPMG David Kleist The School of Business, Swedish Tax News Pernilla Rendahl The School of Business, Danish Tax News Inge Langhave Jeppesen of Southern

9 Fjóla Agnarsdóttir Department of Taxation, Fjóla Agnarsdóttir Icelandic Tax News 2013