Axel Hilling
Docent
Book reviews 2016
Författare
Redaktör
- Axel Hilling
Summary, in English
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.
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.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2016-11-30
Språk
Engelska
Sidor
128-132
Publikation/Tidskrift/Serie
Nordic Tax Journal
Volym
2016
Issue
2
Fulltext
- Available as PDF - 427 kB
- Download statistics
Dokumenttyp
Bokrecension
Förlag
De Gruyter Open
Ämne
- Economics
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 2246-1809