Nordic Tax Journal

2014 - 2023

Current editor(s): Axel Hilling

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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