| 1. |
- Brokelind, Cécile, et al.
(författare)
-
Book reviews 2016
- 2016
-
Ingår i: Nordic Tax Journal. - 2246-1809. ; 2016:2, s. 128-132
-
Recension (övrigt vetenskapligt/konstnärligt)abstract
- This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (TaxAgreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties function to limit contracting states’taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restriktionsprövning i mål om de grundläggande friheternaoch direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in decidingwhether or not certain tax regulation is in conflict with EU fundamental freedoms.
|
|
| 2. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
-
Eliminating the secondary earner bias : Policy lessons from the introduction of partial individual taxation in Sweden in 1971
- 2017
-
Ingår i: Nordic Tax Journal. - : De Gruyter Open. - 2246-1809. ; 1:1, s. 89-99
-
Tidskriftsartikel (refereegranskat)abstract
- This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.
|
|
| 3. |
|
|
| 4. |
- Hilling, Axel
(författare)
-
Letter to the reader
- 2016
-
Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; 2016:1, s. 1-2
-
Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
|
|
| 5. |
|
|
| 6. |
- Hilling, Maria, et al.
(författare)
-
The Use of OECD Commentaries as Interpretative Aids : The Static/Ambulatory-Approaches Debate Considered from the Perspective of International Law
- 2015
-
Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; 2015:1, s. 34-59
-
Tidskriftsartikel (refereegranskat)abstract
- Since many years, international tax law experts debate the relevance of changes to OECD Commentaries for the purpose of the interpretation of previously concluded tax treaties. Although, generally, most experts seem averse to the idea of an ambulatory approach to the usage of OECD Commentaries, they are reluctant to exclude this idea altogether. Such a position raises an important issue of justification: When exactly should the ambulatory approach be taken? As argued in this essay, the proper answer to this question depends on the particular rule of interpretation justifying the usage of OECD Commentaries in particular cases. If Commentaries are used according to Article 32 of the VCLT as part of the circumstances of the conclusion of a tax treaty, then because of the very nature of this means of interpretation, a static approach would have to be taken. If, instead, Commentaries are used to determine the ordinary meaning of the terms of a tax treaty, or its object and purpose; or if Commentaries are used based on Article 31, paragraph 3(b) of the VCLT; then the VCLT confers on interpreters a discretion. This discretion is limited by the principle of good faith, which means that interpreters will have to continue searching for the intention of treaty parties. Although this search can be rationalized as the application of general factors, as argued in this article, no choices between a static or an ambulatory approach can be made other than relative to particular cases, based on an overall assessment taking all applicable factors into account. Readers should contrast this conclusion with the position of many international tax law experts, who argue that such choices can be dealt with conclusively by the adoption of some or other general principle.
|
|
| 7. |
- Höglund, Mats
(författare)
-
The importance of staff to the efficiency of the tax agency
- 2016
-
Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; :2, s. 113-127
-
Tidskriftsartikel (refereegranskat)abstract
- The Swedish Tax Agency is responsible for controlling as well as informing and assisting the taxpayers. Even if these tasks are not necessarily contradictory, they can be difficult to perform all at once. In their performance of duties, tax agency employees have to meet the expectations of the management as well as of the taxpayers. The goal fulfilment of the Tax Agency is contingent on the organisation’s ability to provide a stress-free working environment. Stress may cause physical and psychological problems.
|
|
| 8. |
- Johansson, Dan, 1964-, et al.
(författare)
-
The Taxation of Industrial Foundations in Sweden (1862–2018)
- 2020
-
Ingår i: Nordic Tax Journal. - : De Gruyter Open. - 2246-1809. ; :1, s. 1-14
-
Tidskriftsartikel (refereegranskat)abstract
- It has been argued that the Swedish tax system has favored firm control through industrial foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is to describe the evolution of tax rules for industrial foundations in Sweden between 1862 and 2018 and to calculate the marginal effective tax rate on capital income (METR). The results show that the METR for an equity financed investment is below 20 percent most of the time and occasionally peak at about 40 percent. Treating the requirement that industrial foundations have to donate the bulk of capital income (less capital gains) to charitable purposes as a tax, the METR seldom is below 50 percent when financing investments with new share issues, and often exceeds 100 percent.
|
|
| 9. |
- Kellgren, Jan, professor, 1967-, et al.
(författare)
-
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter : a Swedish, Norwegian and Finnish Perspective and Comparison
- 2019
-
Ingår i: Nordic Tax Journal. - Warsawa : De Gruyter Open. - 2246-1809. ; :1, s. 41-55
-
Tidskriftsartikel (refereegranskat)abstract
- For a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the conditions at the end of the year – or some other time or period. It is also important to know what significance should be given to events after this time or period, not least when the income declaration is made and assessed. Here, these partly overlooked questions are presentedand analyzed from the Swedish, Norwegian and Finnish income tax-perspectives.
|
|
| 10. |
- Kleist, David, 1974, et al.
(författare)
-
Nordic News - Sweden
- 2015
-
Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; 2015:1, s. 78-80
-
Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
|
|
