<abstract xmlns="http://www.w3.org/1999/xhtml"><p>This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande frihterna och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in deciding whether or not certain tax regulation is in conflict with EU fundamental freedoms.</p></abstract>

This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande frihterna och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in deciding whether or not certain tax regulation is in conflict with EU fundamental freedoms.

Book reviews 2016

Associate Professor of Tax Law, Lund University School of Economics and Management,

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Book reviews 2016"}

This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax...

Book reviews 2016

Article Category: Article

Published Online: Dec 10, 2016

Page range: 128 - 132

Received: Oct 25, 2016

Accepted: Oct 25, 2016

DOI: https://doi.org/10.1515/ntaxj-2016-0009

© 2016 A. Hilling

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.