Book reviews 2016

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.