Table of Contents

Introduction. A List of Sven-Olof Lodin's Works. Taxing Cross-Border Dividends and Tax Neutrality: Recent Finnish Developments; E. Andersson. Financial Markets and Tax Competition; K. Andersson, J. Fall. Marketing Contributions and Other Forms of Contributions Between Swedish and Foreign Group Companies; R. Arvidsson. Arbitration in International Tax Matters: Some Structural Issues; H.J. Ault. A Tale of Two Taxes: The Interaction Between Treaty and Unilateral Relief; J.F. Avery Jones. EC Tax Law in the Case Law of the Swedish Supreme Administrative Court; S. Bergstrom. Capital Gains - An Insoluble Problem for Taxation? M. Gammie. Corporate Taxation: Some Reflections From a Swedish Perspective; G. Grosskopf. Passing the Torch on Transfer Pricing; J.H. Guttentag. New Swedish Tax Rules for Foreign Experts; G. Lindencrona. Exemption or Credit of Tax: What is Sweden's Preference? N. Mattsson. Who is a Taxable Person to VAT? P. Melz. Polycentry in the Sources of Tax Law; A. Michelsen. Fiscal Interest and Taxpayers' Rights; L. Muten. Tax Systems in the New Millennium; J. Owens. Fractional Taxation of Multi-State Income of EU Resident Individuals - A Proposal; K. van Raad. The EU VAT System - Time for a Change? G. Rabe. The Impact of the EC Law on Inheritance and Gift Taxation; C. Silfverberg. Taxing Companies by Reason of Nationality and/or Place of Management: What Says the ECJ? K. Stahl. Can Information Exchange be Effective in Taxing Cross-Border Income Flows? V. Tanzi, H.H. Zee. Tax Competition and the Welfare State: Time to Surrender or to Reconsider; K.S. Tikka. Reflections on Determining the Source of E-Commerce Income Characterized as Income From the Provision of Services; D.R. Tillinghast. Janus with Two Faces, or the Many Faces of Tax Competition; F.J. Vanistendael. Tax Aspects of Migration; B. Wiman. Interpretative Mutual Agreements From a Norwegian Perspective: The Heerema Case of 1992 Revisited; F. Zimmer. Index.