Axel Hilling
Associate professor
Book reviews 2016
Author
Editor
- 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.
Department/s
- Department of Business Law
Publishing year
2016-11-30
Language
English
Pages
128-132
Publication/Series
Nordic Tax Journal
Volume
2016
Issue
2
Full text
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Document type
Review
Publisher
De Gruyter Open
Topic
- Economics
Status
Published
ISBN/ISSN/Other
- ISSN: 2246-1809