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Vol 21 No 8 Aug/Sept 2016

Book of the Month

Cover of Colinvaux's Law of Insurance

Colinvaux's Law of Insurance

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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



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.