Yearbook for Nordic Tax Research 2011

The 2011 seminar was held in Copenhagen and addressed the topic: "TheTaxation of Intangible property". This edition of the yearbook contains the general as well as the nationaleconomic and legal reports to the seminar. The edition also contains a chapter on Tax News from the Nordic countries and abstracts of Nordic Tax Dissertations from 2010.The next seminar is planned to take place in Helsinki, Finland 24th-25th of May 2012.

Contents

Preface
I The Taxation of Intagible Property Economic General Report
af Michael Møller and Claus Parum

Legal Generel Report
af Jens Wittendorff

National Legal Report Finland
af Olli Ryynänen

National Legal Report Sweden
af Jan Kellgren

National Legal Report Norway
af Eivind Furuseth

National Economic Report Norway
af Annette Alstadsæter and Arvid Raknerud

National Legal Report Iceland
af Asmundur G. Vilhjalmsson

National Economic Report Iceland
af Thorolfur Matthiasson and Jón Skapt Gestsson

National Legal Report Denmark
af Claus Hedegaard Eriksen

National Economic Report Denmark
af Kathrine Lange

II Topics
Transfer pricing principles in VAT Law
af Dennis Ramsdahl Jensen

III Tax news 2010
Finnish Tax News 2010
af Kenneth Hellsten

Swedish Tax News
af Martin Berglund

Norwegian Tax News 2010
af Lars Christian Tønder

Danish Tax News 2010
af Jane Ferniss

IV Nordic Tax Dissertations 2010
Free choice of legal form in EU tax law
af Lars Kjærgård Terkilsen

European VAT and Activities Relating to Securities
af Anders Strandet Jepsen

Emigration taxation of capital gains
af Katia Cejie

Public benefit as a Norm in Swedish tax law. Income tax exemption for Nonprofit associations
af Nick Dimitrevski

Company Migration - an Analysis in View of International Tax Law and EU Law
af Maria Nelson

Arm's length transaction structures
af Andreas Bullen

Essays on agglomerations and economic policy
af Eva Benedicte Danielsen Norman