Nordic Tax Journal

2014 - 2024

Current editor(s): Axel Hilling

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Volume 2016, issue 2, 2016

Letter to the reader pp. 67-68

Hilling Axel

Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax pp. 69-76

Avi-Yonah Reuven S.

The Nordic model of taxation and its influence in North America: Image and Reality pp. 77-86

Livingston Michael A.

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 pp. 87-112

Schmidt Peter Koerver

The importance of staff to the efficiency of the tax agency pp. 113-127

Höglund Mats

Book reviews 2016 pp. 128-132

Hilling Axel

Volume 2016, issue 1, 2016

When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden pp. 3-16

Linderfalk Ulf

Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness pp. 17-28

Tjernberg Mats

Comparative studies of national law in the EU harmonized VAT pp. 29-40

Kristoffersson Eleonor

The rise of working pensioners: the Swedish case pp. 41-66

Lennart Flood and Nizamul Islam

Volume 2015, issue 2, 2015

Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present pp. 1-17

Karlsson Johannes and Þórólfur Matthíasson

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law pp. 18-35

Påhlsson Robert

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance? pp. 36-46

Boll Karen and Tell Michael

Taxation of Partnerships - Legal general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus pp. 47-56

Madsen Liselotte

Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus pp. 57-62

Birket-Smith Anna Holst

Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus pp. 63-108

Hilling Axel

Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus pp. 109-142

Hilling Axel

Book Reviews 2015 pp. 143-149

Hilling Axel

Nordic News pp. 150-168

Furuseth Eivind

Volume 2015, issue 1, 2015

Corporate tax in an international environment – Problems and possible remedies pp. 1-16

Seppo Kari

Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches pp. 17-33

Martin Ruf and Dirk Schindler

The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law pp. 34-59

Linderfalk Ulf and Hilling Maria

Nordic News pp. 60-80

Furuseth Eivind

Volume 2014, issue 2, 2014

Foreword pp. 4-9

Hilling Axel

Swedish Taxation in a 150-year Perspective pp. 10-42

Mikael Stenkula

An overview of the Proposal of the Swedish Government Committee on Corporate Taxation pp. 43-54

Lodin Sven-Olof

Corporate income tax and the international challenge pp. 55-87

Folkvord Benn and Jacobsen Michael Riis

Corporate taxation in Denmark and the international challenge pp. 88-112

Holst Anna and Larsen Anders Fuglsig

Corporate Taxation and the International Challenge pp. 113-131

Schmidt Peter Koerver

The international Challenges and Finnish Corporate Taxation pp. 132-148

Lindgren Juha

Corporate taxation in Iceland and the international challenge pp. 149-172

Agnarsdóttir Fjóla and Jensdóttir Rakel

Nasjonalrapport for Norge pp. 173-194

Børresen Martin, Pilgaard Marius and Marie Bjørneby

Recent developments in Corporate Taxation in Sweden pp. 195-214

Christian Thomann

NSFR Seminar 2014 – National Report for Sweden pp. 215-227

Kleist David

Koerver Schmidt. Dansk CFC-beskatning – i et internationalt og komparativt perspektiv pp. 228-230

Bolander Jane

The Nordea Bank Denmark Case (C-48/13) pp. 231-242

Laursen Anders Nørgaard

Danish Tax News pp. 243-252

Jeppesen Inge Langhave

Finnish Tax News pp. 253-258

Äimä Kristiina and Lamminsivu Suvi

Icelandic Tax News 2013 pp. 259-262

Agnarsdóttir Fjóla

Norwegian Tax News pp. 263-267

Gaasemyr Ingvild Brandal

Swedish Tax News pp. 268-276

Rendahl Pernilla and Kleist David

Volume 2014, issue 1, 2014

Foreword pp. 4-8

Hilling Axel

The Rise and Fall of Swedish Wealth Taxation pp. 9-35

Magnus Henrekson and Rietz Gunnar Du

Corporate Social Responsibility, Taxation and Aggressive Tax Planning pp. 36-75

Knuutinen Reijo

Policy evaluation methods in tax research – new evidence and interpretations pp. 76-92

Jarkko Harju

Generation Shifting and the Principle of Continuity in Norwegian Tax Law pp. 93-101

Zimmer Frederik

Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais pp. 102-122

Jensen Dennis Ramsdahl

Frände, J. 2013. Dubbelboende vid beskattningen av fysiska personer, 1st ed., Helsinki: Soumalainen Lakimiesyhdistys pp. 123-128

Påhlsson Robert

Bastian, K. 2014. Omgørelse – Skatteforvaltningslovens § 29. 1st ed. København: Jurist- og Økonomforbundets Forlag pp. 129-140

Pedersen Jan

Persson Österman, R. 2013. Förhandelsbesked i skattefrågor, 1st ed. Uppsala, Iustus Förlag Book Reviews pp. 141-144

Kristoffersson Eleonor

Houe, S. 2013. CO2- beskatning i et EU-retligt nationalt perspektiv. 1st ed. København: Jurist- og Økonomforbundets Forlag pp. 145-151

Thygesen Jette

Berglund, M. 2013. Avräkningsmetoden – En skatterättslig studie om undvikande av internationell dubbelbeskattning. Uppsala: Iustus Förlag pp. 152-170

Österman Roger Persson

Bergstrand, M. (ed.) 2014. A Tax Reform for the 21st Century – Eleven voices on how to improve Sweden’s tax system pp. 171-175

Bergstrand Mats

Finnish Tax News pp. 176-182

Äimä Kristiina

Swedish Tax News pp. 183-190

Kleist David and Rendahl Pernilla

Danish Tax News pp. 191-201

Jeppesen Langhave