Advanced

Book reviews 2016

Brokelind, Cécile LU and Langhave Jeppesen, Inge (2016) In Nordic Tax Journal 2016(2). p.128-132
Abstract
This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax
Agreements 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 friheterna
och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The... (More)
This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax
Agreements 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 friheterna
och 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 deciding
whether or not certain tax regulation is in conflict with EU fundamental freedoms. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
in
Nordic Tax Journal
editor
Hilling, Axel LU and
volume
2016
issue
2
pages
5 pages
publisher
De Gruyter Open
ISSN
2246-1809
language
English
LU publication?
yes
id
25477613-a7b6-40a0-9978-9578caa2424a
date added to LUP
2016-11-25 09:34:18
date last changed
2017-11-14 09:55:16
@misc{25477613-a7b6-40a0-9978-9578caa2424a,
  abstract     = {This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax<br/>Agreements 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’<br/>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 friheterna<br/>och 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 deciding<br/>whether or not certain tax regulation is in conflict with EU fundamental freedoms.},
  author       = {Brokelind, Cécile and Langhave Jeppesen, Inge},
  editor       = {Hilling, Axel},
  issn         = {2246-1809},
  language     = {eng},
  month        = {11},
  note         = {Review},
  number       = {2},
  pages        = {128--132},
  publisher    = {De Gruyter Open},
  series       = {Nordic Tax Journal},
  title        = {Book reviews 2016},
  volume       = {2016},
  year         = {2016},
}