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Tax Competition in Europe – A Swedish National Report

Lindencrona, Gustaf, New Swedish Tax Rules for Foreign Experts, pp. 132 – 144, in Liber Amicorum Sven-Olof Lodin, Ed. Krister Andersson, Peter Melz and. Christer Silfverberg, Series on International Taxation No. 27, Kluwer Law. International Ltd and Norstedts Juridik AB, Stockholm 2001. Lodin, Sven-Olof; Lindencrona, ...

Sweden02.pdf

Tax Aspects of Groups of Companies – Finnish Experiences

International Studies in Taxation: Law and Economics, Liber Amicorum Leif Mutén, Series on International Taxation: ... Comparative Income Taxation, A Structural Analyses, Kluwer Law International, 1997, at. 343 ff. ..... Liber Amicorum. Sven-Olof Lodin, Series on International Taxation, Volume 27, Norstedts Juridik, Kluwer.

44-18.pdf

Taxing Multinationals in a Global Market Maarten de Wilde Maarten

proposal geographically assigns the tax base in international situations to the countries where the multinational .... in other words, a model free of obstacles and disparities, and comprising a series of 'adequate' building ..... Liber Amicorum Sven-Olof Lodin: Modern Issues in the Law of International Taxation -. Series on ...

REPUB_79381_OA.pdf

Taxation of Cross-Border Mergers and Acquisitions

Major tax reform in 2004 introduced a participation exemption for the sale of shares and made capital and liquidation losses and write- downs in the value of shares and loans ... KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated.

finland-2014.pdf

Kiinteistöhallintapalveluiden oman käytön arvonlisäverotus EU

3. heinäkuu 2014 ... Rabe, Gunnar: The EU VAT System – Time for a Change? Liber Amicorum Sven- Olof Lodin. Kluwer Law International. Series on International VAT Taxation. Volume 27. Stockholm. 2004. Rabe, Gunnar – Bojs, Johan: Det svenska skattesyste,et. Sjuttonde upplagen. Norstedts Juridik. AB. Stockholm 2004.

urn_nbn_fi_uef-20141184.pdf

IUI-MILJÖN PÅ 1960-TALET

dencrona, Sven-Olof Lodin och Bertil Wiman (red.), International Studies in Taxa- tion: Law and Economics: Liber Amicorum Leif Mutén. London: Kluwer Law Interna- tional. King, Mervyn A. och Don Fullerton (red.), ( ), The Taxation of Income from Capital. A Comparative Study of the United States, the United Kingdom, ...

IFN-IUI_1939-2009_kap17.pdf?MediaArchive_ForceDownload=true&PropertyName=File1&ValueIndex=0

Foreign Tax Credit – Is a Carry-Forward Obligatory?

See IBFD, Global Individual Tax Handbook, Global Tax Series (IBFD. 2007). 3. See K. Vogel, in Doppelbesteuerungsabkommen 5th ed., art. .... Mattsson, Exemption or Credit of Tax: What' s Sweden' s Preference?, in Liber. Amicorum Sven-Olof Lodin p. 146 et seq. (K. Andersson ed., Norstedts. Juridik 2001). See also M.

daurer_tuechler_10_2012_journals_ibfd.pdf

Läs artikeln (pdf)

Skatteavräkning (credit of tax) är en av de två metoder som används i svensk internationell skatterätt för att undanröja .... to United States International Taxation ” på följande sätt: ”For example, assume that a US corporation .... or Credit of Tax: What is. Sweden's preference. Ur Liber Amicorum Sven-Olof Lodin ( 00 ) s. 45– 57.

SN-1-2-2007-Lindencrona.pdf

Volume 1, Issue 2, Winter 2014

Items 1 - 7 ... 66zp) on 15 January 2001. These provisions were the result of the implementation of Directive. Liber amicorum Sven-Olof Lodin (Kluwer International, 2001) 259; Francesco Cannas, 'The Historical Development of the Exchange of Information for Tax Purposes', in O Ch Günther, Nicole Tüchler: Exchange of ...

UWJCL-Volume1Issue1January2014-4.pdf

Esterovestizione delle persone fisiche - Valente Piergiorgio

internazionali, IPSOA, 2012. • Valente P., Vinciguerra L., Stabile organizzazione occulta: profili applicativi nelle verifiche, Ipsoa, 2013. • van Raad K., Model Income Tax Treaties, Springer,. 29 giugno 2013. • Vanistendael F.J., «Janus with Two Faces, or the. Many Faces of Taxation», in Liber Amicorum. Sven–Olof Lodin  ...

00202088_est.pdf

La tributación en el IRPF de los trabajadores expatriados e

1998; GOLDBERG et al., «taxation Caused after or by a Change of Residence», Tax Notes. International, 2000, pp. 643-659 (Part. i), pp. 741-766 (Part ii); WiMaN, B.: «tax aspects of. Migration», en Liber Amicorum Sven-Olof Lodin, Kluwer, 2001 , pp. 306 y ss.; WEiZMaN, L.: «Departure taxation—treaty Override?

9788497454483.pdf?sequence=2

Die Besteuerung der «Quasi-Ansässigen» in der Schweiz Kritische

Peter/Silfverberg Christer (Hrsg.), Liber Amicorum Sven-Olof Lodin, Kluwer Law Inter- national, L'Aja 2001, S. 211 ff.; Monseneco Jérôme, The Impact of Schumacker on the. Taxation of Cross-Border Commuters, Tax Notes International 2013 (February 18), S. 681 ff. betreffend die Anwendung der Schumacker-Rechtslehre ...

Vorpe-Arginelli-Altenburger.pdf

Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog

18 Tako, vidi, Alarie, B., Datt, K., Sawyer, A. i Weeks, G., op. cit., str. 362-389. 19 Andersson, Krister, Corporate taxation and Growth, u: International Studies in taxation: Law and Economics, Liber Amicorum Leif muten, ured. Lindencrona, Gustaf, Lodin, Sven-Olof,. Wiman, Bertil, Kluwer, 1999., str. 22. 20 Vidi, više o Direktivi, ...

Zunic Kovacevic.pdf

Courts and Sovereigns in the Pari Passu Goldmines

Feb 19, 2016 ... 1 Professor, Georgetown Law, and Non-Resident Senior Fellow, Peterson Institute for International Economics. I am grateful to .... in the Young Loan/ London Agreement arbitration is similarly confined to its implications for the pari passu case ..... M1287, Box 63. See also Sven-Olof Olsson, Nordic Trade.

viewcontent.cgi?article=2475&context=facpub

Texto completo (pdf)

Tax Notes International, vol. 15, n.º 25, 1997. — «Tax Systems in the New Millennium», Liber Amicorum Sven-Olof Lodin, Kluwer, The. Hague, 2001. Palao Taboada, «Nueva visita al principio de capacidad contributiva», Civitas, R.E.D.F., n.º 124, 2004. Patón García, «Consideraciones acerca de la justicia financiera en los ...

3433964.pdf

Home State Options to Control the Human Rights Records of TNCs

May 1, 2014 ... Liber amicorum. Thomas Oppermann (Berlin: Duncker & Humblot, 2001). John Bell Condliffe, The Commerce of Nations (New York: Norton, 1950) ... Margaret P. Doxey, International Sanctions in Contemporary Perspective (2nd ed, London: .... Olaf Poeschke, Politische Steuerung durch Sanktionen?

Ott Dissertation.pdf?sequence=5

quasi residenti» in Svizzera. Considerazioni critiche

Individuals œ A Proposal, in: Krister Andersson/Peter Melz/Christer Silfverberg (a cura di), Liber Amicorum Sven-Olof Lodin, Kluwer Law International, L'Aja 2001, pag. 211 segg.; JÉRÓME MONSENEGO, The Impact of Schumacker on the Taxation of. Cross-Border Commuters, Tax Notes International 2013 (February 18), ...

RtiD-I-2014-estratti-Vorpe-Arginelli.pdf

CMS CENTRE FOR MEDIEVAL STUDIES

Nov 11, 2011 ... jurisdiction, military mobilisation and taxation and a certain amount of bureaucratisation. Against this .... (Hungary) and the International Medieval Congress in Leeds. In this way, the State project has been ...... “The Ordeal in Norwegian Law and. Practice,” in Liber Amicorum Ditlev Tamm Law, History.

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GLOBALIZACIÓN ECONÓMICA Y PRINCIPIOS TRIBUTARIOS

convirtiendo en un mero artificio retórico sin contenido alguno. Amicorum Sven- Olof Lodin, Kluwer, The Hague, 2001, y Lodin, “The Competitiveness of EU Tax Systems”, European Taxation, mayo de 2001. 39 Easson, “Fiscal Degradation and the Inter-nation Allocation of Tax Jurisdiction”,. EC Tax Review, 1996-3, Kluwer, ...

n22a3.pdf

GOVERNANCE DER UNTERNEHMENSSTIFTUNG IN DER SCHWEIZ

Important spaces are the Swiss foundation, and the taxation and inheritance legislations researched in this study. ..... München 2001), 371–379. FRIESE SUSANNE: Qualitative data analysis with ATLAS.ti (Los Angeles, London, New .... (Hrsg.), Liber discipulorum et amicorum, Festschrift für Prof. Dr. Kurt Siehr zum. 65.

dis4587.pdf