Om bogen

Hovedemnet for denne årbog er beskatning af personer og varer i de nordiske lande i forhold mobilitet på tværs af lande.

Bogen indeholder de generelle og nationale rapporter fra seminaret om Nordic Tax Research i 2009. Den indeholder også skriftlige versioner af særligt interessante foredrag på seminaret.

Årbogen indeholder desuden resumeer af afhandlinger om skatteret færdiggjort i 2009, samt korte præsentationer af ny skattelovgivning i de nordiske lande.

Indholdsoversigt

Preface

I TAXATION OF INDIVIDUALS AND GOODS IN THE NORDIC COUNTRIES IN THE CASE OF CROSS-BORDER MOBILITY

Economic General Report

Legal General Report

Finnish Legal National Report

Swedish Legal National Report

Norwegian Legal National Report

Iceland Legal National Report

Danish Legal National Report

II TOPICS

The Effects on Tax Revenue of Changes in Indirect Taxes Relevant to Cross-border Shopping

The Case Law of the European Court of Justice Regarding Interest Payments and Interest Deductions

Sin Taxes and Shopping at the Swedish-Norwegian Border

Taxation of Inheritance and Gifts in the Nordic Countries and Cross-border Mobility

Free Movement of Cars - The Impact of EU Law on Taxation of Motor Vehicles from a Nordic Perspective

Excise Duties on Goods Crossing a Border within the EU

III TAX NEWS 2009

Finnish Tax News 2009

Norwegian Tax News 2009

Danish Tax News 2009

Nordic Tax Dissertations 2009

The Taxation of Interest Payments between Associated Enterprises

Form and Substance in Income Tax Law

Taxations and Tax Payment for the Church in Finland

Justice and Fairness in Taxation

The Arm's Length Principle in Danish and International Tax Law

Skribenter på NSFR 2009

Titles in the NSFS-series