International Taxation in a Changing Landscape contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members and former chairman of EATLP, and former vice president of IFA. The general subject selected for this Liber Amicorum in honour of Bertil Wiman (‘The Changing Landscape of International Taxation’) is particularly timely, not only because the international tax landscape is indeed changing, but also as Bertil has touched on many of the features of that ‘changing landscape’ in his writings over the years. This book contains analyses of key topics of international taxation by offering a global perspective, assessing the practical impact of certain new international rules and their compatibility with EU law, and examining the trends and possible future developments.
What’s in this book:
The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman dedicates most of his research. The book includes authoritative analyses by acknowledged experts on several international tax topics, which illustrates the growing complexity of this area together with its rapid evolution.
The book contains analyses of key international topics, such as:
The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove to be of great value to policymakers, tax practitioners and academics as an authoritative, comprehensive guide to important issues in the complex area of international taxation.