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Vol 22 No 9 Sept/Oct 2017

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International Studies in Taxation

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ISBN13: 9789041196927
ISBN: 9041196927
Published: December 0002
Publisher: Kluwer Law International
Format: Hardback
Price: £165.00



Despatched in 9 to 11 days.

This liber amicorum honours Professor Leif Muten on the occasion of his 70th birthday. The representation in this volume of 27 well-known authors from all over the world is testimony to the important role of Leif Muten in the international tax community. His scholarly interests are well represented among the contributions, which cover a wide range of issues in law and economics.;Key issues examined include international tax problems such as the permanent establishment concept in electronic commerce, multilateral tax treaties, international tax avoidance and limitation of treaty benefits. Certain contributions focus specifically on EC tax matters, such as the implications for income taxation of restrictions on free movement and the principle of non-discrimination, and the problem of tax harmonisation in the context of monetary union. The discussion of basic income tax issues ranges from equity in taxation to corporate income tax issues, while economists on the panel explore ideas such as definitions of tax and charge, the utopia of neutral taxation, and the relationship between income taxation and inflation. In addition, as an appropriate reflection of the many years Professor Muten has served the International Monetary Fund, there are articles on comparative tax law issues and on countries in transition.;The scope of the collected essays and the calibre of the contributors make the book a fitting tribute to the work of Professor Muten, and render the book of great interest to anyone interested in theoretical and practical tax problems.

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Contents:
Implementation of the merger directive in Finland - did we know what we were in for?, E. Andersson; corporate taxation and growth, K. Andersson; tax simplification from a comparative point of view, H. J. Ault; restrictions on free movement and the principle of non-discrimination in EC law and their implications for income taxation, S. Bergstrom; tax policy and tax administration in transitional countries, R.M. Bird; monetary union and tax harmonisation, J. Chown; VAT treatment of financial services, S. Cnossen; tax or charge - what is the difference, if any?, E. Dahmen; international tax avoidance, a UK perspective, M. Gammie; capital gain taxation of shares - the Norwegian opening value adjustment method, O. Gjems-Onstad; equity trends in taxation, with examples from Swedish and New Zealand tax reforms, A. Gunnarsson; the utopia of neutral taxation, S.E. Johansson; tax treatment of visiting professors, G. Lindencrona; the imputation systems and cross border dividends - need for new solutions, S.O. Lodin; income taxation and inflation revisited, L. Matthiessen; multilateral tax treaties - a model for the future, N. Mattsson; standardised taxation of capital income, P. Melz; the tax treatment of foreign foundations and foreign trusts in Danish law and taxation in Denmark of investments in foreign foundations and trusts in tax havens, A. Michelsen; deemed expenses of a permanent establishment under article 7 OECD model, K. van Raad; limitation of treaty benefits in Germany, A.J. Radler; erosion of the concept of permanent establishment - electronic commerce, A.A. Skaar; taxation in a borderless world - the role of information exchange, V. Tanzi, H. H. Zee; studying comparative tax law, V. Thuronyi; progressivity - a waning or disappearing feature in income taxation?, K. S. Tikka; the definition of ""source"" in Sweden's tax treaty with Germany, K. Vogel; equalising the income tax burden in a group of companies, B. Wiman; financing foreign business - recent development in Norwegian administrative and judicial tax practice, F. Zimmer. Leif Muten - publications 1952-1998.

Series: Series on International Taxation

BRICS and International Tax Law ISBN 9789041194350
To be published November 2017
Kluwer Law International
£122.00
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
£123.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£96.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£104.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
£120.00
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£81.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£110.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£138.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£120.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£116.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£144.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£165.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£181.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£195.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£151.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
£284.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£183.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£177.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£251.00
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International
£192.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
£193.00