Search Results

1 - 3 of 3 items :

  • "temporality" x
  • Business Law x
Clear All
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison

, those two positions should in principle be answered in the light of the same arguments. 3.2 On Objective and Subjective Necessary Conditions in Relation to Subsequent Information What significance events after the decisive moment have for the assessment of the situation at the decisive moment, and what events that are to be taken into account, may vary depending on what, according to the respective tax rules, should have been the case (the necessary conditions). Therefore, in order to win full precision in handling the temporal issues regarding tax law

Open access
When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

July 2009, ICJ Reports 2009, p. 237, para. 47. This follows from the so-called doctrine of inter-temporal law, and especially its second “branch.” See Island of Palmas Arbitration , Award of 4 April 1928, UNRIAA , Vol. 2, p. 845: “[A] juridical fact must be appreciated in the light of the lawcontemporary with it, and not of the lawin force at the timewhen a dispute in regard to it arises or falls to be settled ... As regards the question which of different legal systems prevailing at successive periods is to be applied in a particular case (the so

Open access
Laffer Curves and Home Production

adjustment (see equation (9) ). Suddenly individuals do not alter only labor supply (see equation (8) ) in response to a tax change, but directly also consumption. Equation (9) ensures that the marginal utility of consuming market-produced goods and home-produced goods equalizes. When the consumption tax rate increases, consumption of market goods becomes relatively more expensive and labor supply adjusts according to the intra-temporal Euler condition (see equation (8) ), which lowers the disposable wage income and, consequently, has a negative effect on

Open access