Yearbook for Nordic Tax Research 2012

Yearbook for Nordic Tax Research 2012 indeholder undersøgelser fra Nordic Tax Research Council, samt præsenterede og diskuterede dokumenter og rapporter fra de årlige seminarier. Seminariet fra 2012 havde overskriften "Skatteudgifter".

Indholdsoversigt
Preface
Del I: Tax Expenditures
Economic and Legal General Report - af Kalle Määttä
National Legal and Economic Report Denmark - af Lars Kjærgård Terkilsen, Pernille Wegener Jessen Simon Kjær Poulsen og Anders Fuglsig Larsen
National Legal Report Finland - af Johanna Viitanen
National Economic Report Finland - af Timo Rauhanen og Takis Venetoklis
National Legal and Economic Report Norway - af Petter T. Solbu og Frode Kristiansen
National Legal Report Iceland - af Kristjan Gunnar Valdimarsson
National Economic Report Iceland - af Þórólfur Matthíasson
National Legal and Economic Report Sweden - af Martin Kjellqvist, Johan Krantz og Elly-Ann Lindström
Del II: Topic
Heterogeneity in the Participation in Tax Minimization - af Annette Alstadsæter
What does a Good Tax System Require? - af Matti Myrsky
Overview of R&D Tax Incentives - af Tanja Tanayama
Del III: Tax News 2011
Danish Tax News - af Jane Bolander
Finnish Tax News - af Johanna Viitanen
Iceland Tax News - af David Steinn Davidsson
Norwegian Tax News - af Ingvild Brandal Gaasemyr
Swedish Tax News - af Martin Berglund
Del IV: Nordic Tax Dissertations 2011
Reorganization of a Business in Value Added Taxation - af Nina Sainio
Taxation of Foreign Business Income within the European Internal Market - af Jérôme Monsenego
Permanent Establishment - an Analysis of Article 5 of the OECD Model Tax Convention - af Anders Nørgaard Laursen
Income Tax Accounting - af Timo Torkkel
Payroll Taxes and Crossbording employment - af Elin Sara