Bertil WimanHe wrote his doctoral thesis on transfer pricing and has since concentrated on international, EU, and corporate taxation. He holds an LL.M. in taxation from the University of Minnesota. He is currently professor of Fiscal Law at Uppsala University, Sweden, and director of Uppsala Centre for Tax Law. Wiman has been visiting scholar at University of Munich, visiting professor at Georgetown University (Washington, DC), University of Florida, University of Minnesota, Osaka University, Meiji University and WU. In addition, he has lectured at many other Swedish and foreign universities, including Austria, Belgium, France, Germany, Japan, the Netherlands, the Nordic countries, and the United States. He has been the chairman of the Swedish IFA branch for many years, Vice President of International Fiscal Association, and treasurer and president of the European Association of Tax Law Professors (EATLP).
Tax Law of the Nordic Countries
The Nordic countries have much in common as far as legal culture and legal structure are concerned, even though only three of the five countries are members of the EU. However, there are also significant differences, not least within the field of tax law. This course provides a general overview of the Nordic tax systems by focusing on issues of special interest to students from non-Nordic countries. Attention is given to three main areas: first, issues of general theoretical interest, such as dual income tax; second, essential rules of particular importance for foreign investors and Nordic domestic companies investing abroad; and third, international tax issues which deal with the Nordic multilateral tax treaty, together with the main principles of international tax law in selected Nordic states.
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