Skatterätt & avgiftslagstiftning

The book Corporate Taxation and Social Responsibility explains the bases for the polarized positions in the debate on multinational corporate tax strategies. Based on legal theory, political philosophy, and international tax law, the authors find ...

Läs mer »

Beskattning av stiftelser utgör ett speciellt område i inkomstskatterätten. Utgångspunkten är visserligen att stiftelser beskattas på samma sätt som andra juridiska personer, men till följd av stiftelsens särdrag har det på området utvecklats regl...

Läs mer »

I en värld präglad av en tilltagande globalisering har mobiliteten bland individer och företag ökat märkbart. Gränsöverskridande transaktioner är allt vanligare förekommande och har uppmärksammats särskilt i de fall där företag använt sig av avanc...

Läs mer »

As seen on CBS 60 Minutes "No provider or user of an interactive computer service shall be treated as the publisher or speaker of any information provided by another information content provider." Did you know that these twenty-six words...

Läs mer »

I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl. a. infördes skilda skatteskalor för arbetsinkomster och kapital-inkomster. Inkomster som genereras av arbete beskattas med 45-75 %, men avkastning av kapita...

Läs mer »

En vanligt förekommande princip, på vilken stater grundar skattskyldighet för individer, är hemvistprincipen. Principen innebär att den som bor eller vistas i landet betraktas som obegränsat skattskyldig (dvs. beskattas för alla sina inkomster oav...

Läs mer »

How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outs...

Läs mer »

This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation o...

Läs mer »

Discover how to master Airbnb and become a Superhost in no time! Are you looking for the best methods to optimize your Airbnb skills, create the perfect guest experience, and turn your short-term rental property into the business of your dreams? O...

Läs mer »

Inom inkomstslaget kapital beskattas två typer av inkomster: de löpande inkomsterna (så som räntor, utdelningar m.m.) och kapitalvinster. Lagstiftaren har utgått från att värdeförändringar ska tas upp till beskattning när de ger ökad skatteförmåga...

Läs mer »

We live in the age of big companies where rising levels of power are concentrated in the hands of a few. Yet no government or organisation has the power to regulate these titans and hold them to account. We need big companies to share their power ...

Läs mer »

Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving int...

Läs mer »

Targeting Americans focuses on the legal debate surrounding drone strikes, the use of which has expanded significantly under the Obama Presidency as part of the continuing war against terror. Despite the political salience of the legal questions r...

Läs mer »

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides an accessible overview of recent research in the economics of taxation.

Läs mer »

The book provides a concise, readable, and up-to-date explanation of the numerous criminal prosecutions and large fines imposed on global banks for market manipulation, tax evasion, sanctions evasion, and money laundering. The book connects these ...

Läs mer »

This book explores the taxation and exemption of churches and other religious institutions revealing that they are treated diversely by the federal and state tax systems. Either taxing or exempting churches and other sectarian entities entangles c...

Läs mer »

In Taxing Wars, Sarah Kreps identifies that the deterioration of decision-making accountability with regard to war in the second half of the twentieth century has allowed leaders to wage increasingly costly and protracted wars. And because the hea...

Läs mer »

This book examines why taxation is central to the enjoyment or suppression of human rights in an age of rising nationalism, authoritarianism, and disillusionment with the traditional role of the state. Taxation and human rights are at the heart of...

Läs mer »

Taxes in America offers a clear, concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved, in an accessible and occasionally humorous manner. The book explores what makes a tax system fair...

Läs mer »

In What's Luck Got To Do With It? renowned law professor Edward D. Kleinbard argues that government's proper role is addressing the unfairness and injustice of brute luck. Considering government expenditure as social insurance, Kleinbard demonstra...

Läs mer »

A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feed...

Läs mer »

Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resour...

Läs mer »

This book explores how Member States can introduce secondary EU law via the enhanced cooperation mechanism, which is only binding among these Member States. The book also develops a approach to the limits non-participating Member States face in en...

Läs mer »

This addition to the Elements of International Law series explores the dynamic discipline of international tax law, with a particular focus on how the international tax regime is embedded within the broader context of international law.

Läs mer »

A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an...

Läs mer »

A collection of essays which explore how the US antitrust laws, particularly the Sherman Act, have affected the ways in which US corporations can form alliances to compete in world markets. Many contributors argue that current antitrust laws restr...

Läs mer »

This collection includes essays by eleven leading public health experts, economists, physicians, political scientists, and lawyers, whose activities encompass Congressional testimonies, Surgeon General's reports on youth smoking, and clinical tria...

Läs mer »

This book provides a new interpretation and examination of the public debate that took place over Chief Justice John Marshall's famous opinion in McCulloch v. Maryland (1819). Long recognized as one of the most significant decisions ever handed do...

Läs mer »

The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, co...

Läs mer »