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Anders Nørgaard Laursen


This paper reports on an investigation of a recent decision by the European Court of Justice (ECJ) in case C-48/13, Nordea Bank Denmark, concerning the Danish rules for reincorporation of losses from permanent establishments situated in European Union/ European Economic Area (EU/EEA) member states other than Denmark. The article includes comments on various EU tax law aspects of the case - namely the restriction test applied by the ECJ, the justifications brought forward by the intervening governments and the question of proportionality - and examines the consequences of the Danish tax law going forward.

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Christian Thomann

, Swedish Network for European Studies in Economics and Business Berg, C.J. Hansen and P. Sehlin (2004). The financial accelerator and corporate investment, Economic Review, 2: pp. 23-46. Bernanke, B., M. Gertler och S. Gilchrist (1996), The Financial Accelerator and the Flight to Quality”, Review of Economics and Statistics, 78, 1-15. Bernanke, B., M. Gertler och S. Gilchrist (1999), “The Financial Accelerator in a Quantitative Business Cycle Framework”, i Taylor, J. B. och M. Woodford (red.), Handbook of Macroeconomics, vol. 1(3

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Reijo Knuutinen

Journal 1990, pp. 201-262. Musgrave, Richard A. - Musgrave, Peggy B.: Inter-nation equity. In "Modern Fiscal Issues; Essays in Honor of Carl S. Shoup", University of Toronto Press 1972, pp. 63-85. Mönkkönen, Mauri: Mäntän historia 1948-1992. Gummerus Kirjapaino Oy, Jyväskylä 1998. OECD: Guidelines for Multinational Enterprises 2011 Edition. OECD: Addressing Base Erosion and Profit Shifting, OECD Publishing 2013. Webpage: (13.12.2013). (OECD 2013a

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Marjon Weerepas

. 1, last amended by Regulation (EC) No. 2017/492, OJ L 76, p. 13. are applicable; this is applicable also to Denmark, Finland and Sweden, which are EU Member States. Since 1 June 2012, the regulations are also applicable to Iceland and Norway, which are EFTA-countries. I limit myself here to the collection of social security contributions and do not treat the issue of social security benefits payment. A separate Nordic Convention on Social Security (2012) applies with respect to social security. The Convention entered into force on 1 May 2014 (Denmark, Finland

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Martin Ruf and Dirk Schindler

. Buslei H. and Simmler M., 2012. The Impact of Introducing an Interest Barrier - Evidence from the German Corporation Tax Reform 2008. DIW Discussion Papers 1215, Berlin. Deloitte 2014. Guide to Controlled Foreign Company Regimes. Accessed online at De Mooij R.A., 2011. Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions. IMF Staff Discussion Note SDN/11/11, Washington DC. De

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Hans J.L.M. Gribnau and Ave-Geidi Jallai

:// . Accessed 02 March 2017. The policy in the EU focuses among others on transparency between the member states in order to eliminate information and knowledge gaps ( European Commission 2015b ). Amongst other measures, the EU has introduced the country-by-country reporting between Member States’ tax authorities to enhance transparency (Administrative Cooperation Directive). Also, the OECD has developed a country-by-country reporting (CbC reporting) measure as developed under Action 13 of the BEPS Action Plan (OECD BEPS). The aim of CbC reporting is to increase transparency

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Seppo Kari

-712. Harberger A. (1962), The incidence of the corporation income tax. Journal of Political Economy 70, 214-240. Haufler A. and Runkel M. (2012), Firms’ financial choices and thin capitalization rules under tax competition. European Economic Review 56, 1087-1103. Heckemeyer J. and Overesch M. (2013),Multinational Profit Response to Tax Differentials: Effect Size and Shifting Channels. ZEW Discussion Paper No. 13-045, Mannheim. Hines J. (2014), How Serious is the Problem of Base Erosion and Profit Shifting? Canadian Tax Journal 62

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Lennart Flood and Nizamul Islam

to country with regard to factors including level, rate of change, and composition. Analyzing explanatory factors behind these differences is beyond the purview of this paper, but the description provides an interesting background and good reason to more closely examine the role of financial incentives in the frequency of gainful employment among older workers. For practical reasons, access to data not least among them, the analysis is limited to Swedish conditions. A somewhat more detailed background description for Sweden is provided in the following. 1.3

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Johannes Karlsson and Thorolfur Matthiasson

Iceland, Reykjavík. Retrieved from Kukkonen, M. (2008). General Legal Report Yearbook for Nordic Tax Research 2008 (pp. 13-20). Copenhagen: DJÖF Publishing Copenhagen. NORAD, N. A. f. D. C.-o. (2009). Anti-Corruption Approaches: A Literature Review, from OECD. (2012). International Drivers of Corruption: A Tool for Analysis, from http

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David Kleist

existing provisions that give a preferential rate for dividends without the condition on holding a certain amount of the capital, such as provisions based on Article 10(2)(b) of the OECD Model Tax Convention, which provides for a tax rate limit of 15% to other payments of dividends by a company in one contracting state to a resident of the other contracting state ( OECD 2016 ; see para. 119). According to Article 13 of the OECD Model Tax Convention, capital gains on shares in general are taxable only in the state of residence of the taxpayer, whereas gains derived from