In the field of international tax law, only a handful of scholars have had what it takes to actually affect policy. In recent decades, Sven-Olof Lodin is clearly among that distinct group. The influence of his work in the academic and business worlds has echoed far beyond his native Sweden (where he is honoured as one of the principal architects of the major tax reform of 1990) to the global context, where his great contribution has been signally recognized by his election in 1998 as the first Nordic president of the International Fiscal Association. He was a founding member of the Nordic Tax Research Council, which has done so much to ensure co-operation in tax matters between the Nordic countries. As a delegate of the Federation of Swedish Industries, he has participated in working groups at the European level and presented models of corporate taxation that are visible in EU tax policy. His colleagues and friends respect him not only for his achievements but also for the strong of justice that characterizes his radical proposals for reorientation of the tax system.
In this festschrift, 25 tax law scholars from all over the world confront some of the problems that have preoccupied Lodin - cross-border income flows, tax treaties versus national codes, EC law versus national law, VAT, e-commerce income, and much more.
In the field of international tax law, only a handful of scholars have had what it takes to actually affect policy. In recent decades, Sven-Olof Lodin is clearly among that distinct group. The influence of his work in the academic and business worlds has echoed far beyond his native Sweden (where he is honoured as one of the principal architects of the major tax reform of 1990) to the global context, where his great contribution has been signally recognized by his election in 1998 as the first Nordic president of the International Fiscal Association. He was a founding member of the Nordic Tax Research Council, which has done so much to ensure co-operation in tax matters between the Nordic countries. As a delegate of the Federation of Swedish Industries, he has participated in working groups at the European level and presented models of corporate taxation that are visible in EU tax policy. His colleagues and friends respect him not only for his achievements but also for the strong of justice that characterizes his radical proposals for reorientation of the tax system.
In this festschrift, 25 tax law scholars from all over the world confront some of the problems that have preoccupied Lodin - cross-border income flows, tax treaties versus national codes, EC law versus national law, VAT, e-commerce income, and much more.
Introduction. A List of Sven-Olof Lodin's Works. Taxing Cross-Border Dividends and Tax Neutrality: Recent Finnish Developments; E. Andersson. Financial Markets and Tax Competition; K. Andersson, J. Fall. Marketing Contributions and Other Forms of Contributions Between Swedish and Foreign Group Companies; R. Arvidsson. Arbitration in International Tax Matters: Some Structural Issues; H.J. Ault. A Tale of Two Taxes: The Interaction Between Treaty and Unilateral Relief; J.F. Avery Jones. EC Tax Law in the Case Law of the Swedish Supreme Administrative Court; S. Bergstrom. Capital Gains - An Insoluble Problem for Taxation? M. Gammie. Corporate Taxation: Some Reflections From a Swedish Perspective; G. Grosskopf. Passing the Torch on Transfer Pricing; J.H. Guttentag. New Swedish Tax Rules for Foreign Experts; G. Lindencrona. Exemption or Credit of Tax: What is Sweden's Preference? N. Mattsson. Who is a Taxable Person to VAT? P. Melz. Polycentry in the Sources of Tax Law; A. Michelsen. Fiscal Interest and Taxpayers' Rights; L. Muten. Tax Systems in the New Millennium; J. Owens. Fractional Taxation of Multi-State Income of EU Resident Individuals - A Proposal; K. van Raad. The EU VAT System - Time for a Change? G. Rabe. The Impact of the EC Law on Inheritance and Gift Taxation; C. Silfverberg. Taxing Companies by Reason of Nationality and/or Place of Management: What Says the ECJ? K. Stahl. Can Information Exchange be Effective in Taxing Cross-Border Income Flows? V. Tanzi, H.H. Zee. Tax Competition and the Welfare State: Time to Surrender or to Reconsider; K.S. Tikka. Reflections on Determining the Source of E-Commerce Income Characterized as Income From the Provision of Services; D.R. Tillinghast. Janus with Two Faces, or the Many Faces of Tax Competition; F.J. Vanistendael. Tax Aspects of Migration; B. Wiman. Interpretative Mutual Agreements From a Norwegian Perspective: The Heerema Case of 1992 Revisited; F. Zimmer. Index.
 |
Ask a Question About this Product More... |
|
