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Title International studies in taxation : law and economics : liber amicorum Leif Mutén / edited by Gustaf Lindencrona, Sven-Olof Lodin, and Bertil Wiman
Published London ; Boston : Kluwer Law International, [1999]
©1999

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 MELB  KM 336 Lin/Isi  AVAILABLE
Description xxii, 406 pages : illustrations ; 25 cm
Series Series on international taxation, 1104-5310 ; no 21
Series on international taxation ; no. 21
Contents A Tribute to Leif Muten -- Implementation of the Merger Directive in Finland - Did we Know what we were in for? / Edward Andersson -- Corporate Taxation and Growth / Krister Andersson -- Tax Simplification from a Comparative Point of View / Hugh J. Ault -- Restrictions on Free Movement and the Principle of Non-Discrimination in EC Law and their Implications for Income Taxation / Sture Bergstrom -- Tax Policy and Tax Administration in Transitional Countries / Richard M. Bird -- Monetary Union and Tax Harmonisation / John Chown -- Vat Treatment of Financial Services / Sijbren Cnossen -- Tax or Charge. What is the Difference, if Any? / Erik Dahmen -- International Tax Avoidance: A UK Perspective / Malcolm Gammie -- Capital Gain Taxation of Shares - The Norwegian Opening Value Adjustment Method / Ole Gjems-Onstad -- Equity Trends in Taxation - With Examples From Swedish and New Zealand Tax Reforms / Asa Gunnarsson -- The Utopia of Neutral Taxation / Sven-Erik Johansson -- Tax Treatment of Visiting Professors / Gustaf Lindencrona -- The Imputation Systems and Cross-Border Dividends - Need for New Solutions / Sven-Olof Lodin -- Income Taxation and Inflation Revisited / Lars Matthiessen -- Multilateral Tax Treaties - A Model for the Future? / Nils Mattsson -- Standardized Taxation of Capital Income / Peter Melz -- The Tax Treatment of Foreign Foundations and Foreign Trusts in Danish Law and the Taxation in Denmark of Investments in Foreign Foundations and Trusts in Tax Havens / Aage Michelsen -- Deemed Expenses of a Permanent Establishment Under Article 7 of the OECD Model / Kees van Raad -- Limitation of Treaty Benefits in Germany / Albert J. Radler -- Erosion of the Concept of Permanent Establishment: Electronic Commerce / Arvid Aage Skaar -- Taxation in a Borderless World: The Role of Information Exchange / Vito Tanzi and Howell H. Zee -- Studying Comparative Tax Law / Victor Thuronyi -- Progressivity: A Waning or Disappearing Feature in Income Taxation? / Kari S. Tikka -- The Definition of "Source" in Sweden's Tax Treaty with Germany / Klaus Vogel -- Equalizing the Income Tax Burden in a Group of Companies / Bertil Wiman -- Financing Foreign Business: Recent Developments in Norwegian Administrative and Judicial Tax Practice / Frederik Zimmer
Summary "This Liber Amicorum honours Professor Leif Muten on the occasion of his 70th birthday. The representation in this volume of 28 well-known authors from all over the world is testimony to the important role of Leif Muten in the international tax community. His scholarly interests are well represented among the contributions, which cover a wide range of issues in law and economics."--BOOK JACKET
Notes Includes index
Bibliography Includes bibliographical references
Subject Taxation.
Taxation -- Law and legislation.
Genre/Form Festschriften.
Author Wiman, Bertil.
Mutén, Leif, 1928-
Lindencrona, Gustaf, 1938-
Lodin, Sven-Olof, 1936-
LC no. 00551133
ISBN 9197358703 Sweden
9041196927