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Hilling, Maria
Publications (10 of 14) Show all publications
Hilling, A. & Hilling, M. (2009). Olika avdragsrätt för förluster. Dagens Industri, 4
Open this publication in new window or tab >>Olika avdragsrätt för förluster
2009 (English)In: Dagens Industri, p. 4-Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: , 2009
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50821 (URN)
Note
Publicerad 2009-04-27Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-30
Hilling, A. & Hilling, M. (2009). Regeringsrättens kursförlustdom: En dom med konsekvenser för svensk kapitalvinstbeskattning. Svensk Skattetidning, 569-583
Open this publication in new window or tab >>Regeringsrättens kursförlustdom: En dom med konsekvenser för svensk kapitalvinstbeskattning
2009 (Swedish)In: Svensk Skattetidning, ISSN 0346-2218, p. 569-583Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Norstedts Juridik AB, 2009
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50816 (URN)
Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-17
Hilling, M. (2009). Rättsfallskommentar  EG-domstolens domar under år 2008 på den direkta beskattningens områden. Skattenytt, 395-407
Open this publication in new window or tab >>Rättsfallskommentar  EG-domstolens domar under år 2008 på den direkta beskattningens områden
2009 (Swedish)In: Skattenytt, ISSN 0346-2218, p. 395-407Article in journal (Refereed) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50829 (URN)
Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-17
Hilling, M. (2008). Skatteavtalen i EG-domstolens praxis: Skatteavtalens förenlighet med EG-fördragets regler om fri rörlighet. Svensk skattetidning (10), 723-735
Open this publication in new window or tab >>Skatteavtalen i EG-domstolens praxis: Skatteavtalens förenlighet med EG-fördragets regler om fri rörlighet
2008 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 10, p. 723-735Article in journal (Other academic) Published
Abstract [sv]

Artikeln behandlar skatteavtalsbestämmelsers förenlighet med EG-fördragets regler om fri rörlighet i ljuset av företrädesvis senare års praxis.
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-43719 (URN)74606 (Local ID)74606 (Archive number)74606 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2011-01-10
Hilling, M. (2008). Skatteavtalen i EG-domstolens praxis: Skatteavtalens inverkan vid prövning av interna skattereglers förenlighet med den fria rörligheten. Svensk skattetidning (9), 608-625
Open this publication in new window or tab >>Skatteavtalen i EG-domstolens praxis: Skatteavtalens inverkan vid prövning av interna skattereglers förenlighet med den fria rörligheten
2008 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 9, p. 608-625Article in journal (Other academic) Published
Abstract [sv]

Artikeln behandlar skatteavtalens betydelse då EG-domstolen bedömer en intern skatteregels förenlighet med de grundläggande friheterna.  
Keywords
Fri rörlighet, EG-skatterätt, skatteavtal
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-43718 (URN)74605 (Local ID)74605 (Archive number)74605 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2011-01-10
Hilling, M. (2008). Taxation of Workers in Europe - the Swedish National Report. In: European Association of Tax Law Professors, EATLP,2008.
Open this publication in new window or tab >>Taxation of Workers in Europe - the Swedish National Report
2008 (English)In: European Association of Tax Law Professors, EATLP,2008, 2008Conference paper, Published paper (Refereed)
Abstract [en]

     
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-40657 (URN)53741 (Local ID)53741 (Archive number)53741 (OAI)
Available from: 2009-10-10 Created: 2009-10-10
Hilling, M. (2008). The Swedish Supreme Administrative Court Totally Disregards Tax Treaty - A Critical Analysis of a CFC Judgment. Intertax, 36(10), 455-461
Open this publication in new window or tab >>The Swedish Supreme Administrative Court Totally Disregards Tax Treaty - A Critical Analysis of a CFC Judgment
2008 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 36, no 10, p. 455-461Article in journal (Other academic) Published
Abstract [en]

I artikeln genomförs en kritisk analys av Regeringsrättens dom 2655-05 av den 3 april 2008. 
Keywords
international tax law, CFC
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-43716 (URN)74603 (Local ID)74603 (Archive number)74603 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2017-12-13
Hilling, M. (2007). Sambandet mellan artikel 58.1 a) EG och tvingande hänsyn till allmänintresset. Svensk skattetidning, 501-511
Open this publication in new window or tab >>Sambandet mellan artikel 58.1 a) EG och tvingande hänsyn till allmänintresset
2007 (English)In: Svensk skattetidning, ISSN 0346-2218, p. 501-511Article in journal (Refereed) Published
Abstract [en]

  
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-40656 (URN)53740 (Local ID)53740 (Archive number)53740 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2011-01-11
Hilling, M. (2006). The Impact of Free Movement Rules on tax Treaties. In: Robert Påhlsson (Ed.), Yearbook for Nordic Tax Research: 2006,Taxation of uncertain and unstable income (pp. 209-211). Oslo: Universitetsforlaget
Open this publication in new window or tab >>The Impact of Free Movement Rules on tax Treaties
2006 (English)In: Yearbook for Nordic Tax Research: 2006,Taxation of uncertain and unstable income / [ed] Robert Påhlsson, Oslo: Universitetsforlaget , 2006, p. 209-211Chapter in book (Other academic)
Abstract [en]

The main subject of this yearbook is taxation of uncertain and unstable income. A number of distinguished authors share their reflections in this field.  The general reports to the 2005 Nordic tax research council seminar are included, as well as substantial parts of the national reports. In addition, the yearbook holds summaries of dissertations published in 2006 as well as short presentations of new tax legislation in the Nordic countries
Place, publisher, year, edition, pages
Oslo: Universitetsforlaget, 2006
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-36127 (URN)30007 (Local ID)82-15-01053-9 (ISBN)978-82-15-01053-3 (ISBN)30007 (Archive number)30007 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2013-09-09Bibliographically approved
Hilling, M. (2005). EG-domstolens avgörande i D-målet: Ingen mest gynnad nations-behandling. Skattenytt : officiellt organ för Taxeringsnämndsordförandenas riksförbund - TOR, 601-606
Open this publication in new window or tab >>EG-domstolens avgörande i D-målet: Ingen mest gynnad nations-behandling
2005 (Swedish)In: Skattenytt : officiellt organ för Taxeringsnämndsordförandenas riksförbund - TOR, ISSN 0346-1254, p. 601-606Article in journal (Other academic) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-31211 (URN)16959 (Local ID)16959 (Archive number)16959 (OAI)
Available from: 2009-10-09 Created: 2009-10-09 Last updated: 2011-01-12
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