The Nordic Tax Research Council was founded in 1973. The main purpose of the council is to strengthen cooperation between the member states: Denmark, Finland, Norway, Sweden and Iceland in the field of legal and economic tax research. The council arranges seminars for it's members and for Nordic tax experts, and every year the council publishes a yearbook, which includes a description of the council's work as well as papers and reports presented and discussed at the yearly council seminars. The 2008 seminar was held in Stockholm and addressed the topic of The non-fiscal purpose of taxation. The seminar was attended by a considerable number of tax experts from universities and business schools, law firms, private tax consultants, governments and tax administrations. As usual, reports from all the member states were presented, analyzing the topic from a legal and economical point of view. A number of lectures were also given by experts, and the discussions subsequent to the reports and lectures were very useful and inspiring. This book contains the general and national reports to the 2008 Nordic Tax Research Council Seminar. It also contains written versions of the lectures given at the seminar. In additions, the yearbook holds summaries of dissertations published in 2008 as well as short presentations of new tax legislation in the Nordic countries.
The Nordic Tax Research Council was founded in 1973. The main purpose of the council is to strengthen cooperation between the member states: Denmark, Finland, Norway, Sweden and Iceland in the field of legal and economic tax research. The council arranges seminars for it's members and for Nordic tax experts, and every year the council publishes a yearbook, which includes a description of the council's work as well as papers and reports presented and discussed at the yearly council seminars. The 2008 seminar was held in Stockholm and addressed the topic of The non-fiscal purpose of taxation. The seminar was attended by a considerable number of tax experts from universities and business schools, law firms, private tax consultants, governments and tax administrations. As usual, reports from all the member states were presented, analyzing the topic from a legal and economical point of view. A number of lectures were also given by experts, and the discussions subsequent to the reports and lectures were very useful and inspiring. This book contains the general and national reports to the 2008 Nordic Tax Research Council Seminar. It also contains written versions of the lectures given at the seminar. In additions, the yearbook holds summaries of dissertations published in 2008 as well as short presentations of new tax legislation in the Nordic countries.