Author Description

The Nordic Tax Research Council was founded in 1973 to strengthen cooperation between the Member States (Denmark, Finland, Norway, Sweden and Iceland) in the field of legal and economic tax research. The Council arranges seminars for it's members and for Nordic tax experts, and every year the Council publishes a yearbook, which includes a description of the Council's work, as well as papers and reports presented and discussed at the yearly Council seminars. The 2009 seminar addressed the topic of Taxation of Individuals and Goods in the Nordic Countries upon Cross Border Mobility. This book contains the general and national reports from the seminar. It also contains written versions of the lectures given at the seminar. In addition, the yearbook holds summaries of dissertations published in 2009, as well as short presentations of new tax legislation in the Nordic countries.