Om bogen

Hovedemnet for denne årbog er beskatning af pensioner. En række fremtrædende forfattere deler deres overvejelser på dette vigtige område.

Generelle rapporter såvel som nationale rapporter fra seminaret er inkluderet. Årbogen indeholder også en skriftlig version af et af de interessante foredrag, der blev givet på seminaret.

Derudover har årbogen sammendrag af afhandlinger offentliggjort i 2006, samt korte præsentationer af ny skattelovgivning i de nordiske lande.

Indholdsoversigt

Preface

I TAXATION OF PENSIONS

Legal and Economic General Report - by Morten Balling & Niels Winther-Sørensen

Danish Economic and Legal National Report - by Hanne Søgaard Hansen, Michael Møller & Claus Parum

The Finnish Economic and Legal National Report - by Jaakko Kiander & Timo Räbinä

Icelandic Economic and Legal National Report - by Marianna Jonasdottir & Ingvar Rognvaldsson

Norwegian Legal and Economic Report - by Christian Brinch & Knut Erik Omholt

Swedish Legal National Report - by Nils Schmid

Swedish Economic National Report - by Lennart Berg

Pensions and the Welfare State - by Torben M. Andersen

II TAX NEWS 2006

Danish Tax News 2006 - by Nikolaj Vinther

Finnish Tax News 2006 - by Joakim Frände

Icelandic Tax News 2006 - by Ingibjörg Helga Helgadóttira

Norwegian Tax News 2006 - by Anne Gro Enger

Swedish Tax News 2006 - by Stefan Olsson

III NORDIC TAX DISSERTATIONS 2006

Tax Law & Private Law. A Contribution on Interdisciplinary Interaction between Tax Law and Private Law - byJakob Bundgaard

The Concept of Operation Costs in Tax Law - in Specific on the Delineation between Operation Costs and Cost Incurred in Relation to the Establishing and Expansion of an Income Base and on the Delineation between Operation Costs and Private Expenses - by Jane Ferniss

VAT Exemptions. National Requirements for Vendors - by Peter Høffner

The Tax Treatment of Share-based Incentive Schemes - byOssi Haapaniemi

Tax Legislation on Mergers and Demergers - by Benn Folkvord

Corporate Form and International Taxation of Box Corporations - by Roland Dahlman

Titles in the NSFS-series