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Vol 21 No 8 Aug/Sept 2016

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Modern Issues in the Law of International Taxation: Liber Amicorum Sven-Olof Lodin

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ISBN13: 9789041198501
ISBN: 9041198504
Published: October 2001
Publisher: Kluwer Law International
Format: Hardback
Price: £158.00



Despatched in 11 to 13 days.

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.

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Subjects:
Taxation
Contents:
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.

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
To be published March 2017
Kluwer Law International
£97.00
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
£100.00
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
£148.00
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
£104.00
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
£104.00
£104.00
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
£104.00
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
£128.00
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041132062
Published August 2010
Kluwer Law International
£104.00
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
£119.00
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
£163.00
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
£119.00
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
£127.00
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
£100.00
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
£100.00
The Dividend Concept in International Tax Law ISBN 9789041197658
Published January 2000
Kluwer Law International
Out of print