Indholdsoversigt

Preface

DEL I: TAX EXPENDITURES

Economic and Legal General Report - byKalle Määttä

National Legal and Economic Report Denmark - by Lars Kjærgård Terkilsen, Pernille Wegener Jessen Simon Kjær Poulsen & Anders Fuglsig Larsen

National Legal Report Finland - by Johanna Viitanen

National Economic Report Finland - by Timo Rauhanen & Takis Venetoklis

National Legal and Economic Report Norway - by Petter T. Solbu & Frode Kristiansen

National Legal Report Iceland - by Kristjan Gunnar Valdimarsson

National Economic Report Iceland - by Þórólfur Matthíasson

National Legal and Economic Report Sweden - by Martin Kjellqvist, Johan Krantz & Elly-Ann Lindström

DEL II: TOPIC

Heterogeneity in the Participation in Tax Minimization - by Annette Alstadsæter

What does a Good Tax System Require? - by Matti Myrsky

Overview of R&D Tax Incentives - by Tanja Tanayama

DEL III: TAX NEWS 2011

Danish Tax News - by Jane Bolander

Finnish Tax News - by Johanna Viitanen

Iceland Tax News - by David Steinn Davidsson

Norwegian Tax News - by Ingvild Brandal Gaasemyr

Swedish Tax News - by Martin Berglund

DEL IV: NORDIC TAX DISSERTATIONS 2011

Reorganization of a Business in Value Added Taxation - by Nina Sainio

Taxation of Foreign Business Income within the European Internal Market - by Jérôme Monsenego

Permanent Establishment - an Analysis of Article 5 of the OECD Model Tax Convention - by Anders Nørgaard Laursen

Income Tax Accounting - by Timo Torkkel

Payroll Taxes and Crossbording employment - by Elin Sara