Yearbook for Nordic Tax Research 2011

Taxation on Intangible Assets

Edited by: Jane Bolander

The Nordic Tax Research Council was founded in 1973 by a treaty between Denmark, Finland, Norway, and Sweden. In 2003, Iceland joined the council. Members of the council - three members from each country - are professors in tax law and economics, as well as high ranked government officers. The main purpose of the council is to strengthen the cooperation between the member countries in the field of legal and economic tax research. Ever since its foundation, the council has based its activities on two main pillars: 1) arranging seminars for members of the council and for Nordic tax experts, and 2) supporting tax research through economic grants. Every year the council publishes a yearbook which includes a description of the work of the council, as well as the papers and reports presented and discussed on the yearly council seminars. The 2011 seminar was held in Copenhagen and addressed the topic: "The Taxation of Intangible property." The reports from each country were presented and supplemented with lectures given by excellent experts. This 2011 edition of the yearbook contains the general, as well as the national, economic and legal reports to the seminar. The 2011 yearbook also contains a chapter on 'tax news' from the Nordic countries and abstracts of Nordic tax dissertations from 2010. The book provides a comparative analysis of the Nordic countries and a principled evaluation of fiscal law, which is relevant to all countries dealing with global issues on fiscal law.


312 pages

Publication Date: 12/15/2011
Format: Paper
ISBN: 9788757424249