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  • 1.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Compensation regimes: an innovative tax treaty provision when applied to cross-border regions2019In: UCPH Fiscal Relations Law Journal (FIRE Journal), no 2Article in journal (Refereed)
    Abstract [en]

    Cross-border workers fall within a broader category of non-residents as they maintain their original tax residence while often earning income from both the source state and the residence state. They may as a result not always utilize the same tax deductions and/or allowances as residents. States that have a large amount of cross-border workers and/or problems due to the taxation and social security contributions applicable to these workers have chosen to implement specific provisions into their tax treaties. Compensation regimes would be examples of such tax treaty provisions. These regimes are, as of today, rare. As an example, Sweden and Denmark have implemented a horizontal compensation regime between themselves and Belgium and the Netherlands have implemented both a horizontal- and vertical compensation regime. A horizontal compensation regime aims to compensate revenue losses attributable to cross-border working between the contracting states while a vertical compensation regime aims to regulate a compensation between the contracting state and the individual cross-border worker. This article comprises a discussion and an analysis of how compensation regimes may be utilized as tax treaty instruments dividing tax revenues between the contracting states and involved municipalities in addition to strengthening predictability, tax neutrality and non-discrimination in the case of the individual cross-border worker. Benefits which assist in increasing the economic integration in cross-border regions as both individual workers and employers would be more inclined to work/employ transnationally.

  • 2.
    Lind, Yvette
    Umeå universitet, Juridiska institutionen.
    Crossing a border: a comparative tax law study on consequences of cross-border working in the Öresund and the Meuse-Rhine regions2017Doctoral thesis, monograph (Other academic)
    Abstract [en]

    “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. The focus lies on individual taxation (primarily legislation related to residents and non-residents), and the social security contributions applicable to these cross-border workers, i.e. cross-border workers regulated in Article 15, Appendix 4, of the Nordic tax treaty also known as the Öresund treaty and the avoidance of double taxation (through the application of tax treaties between the states involved). (2) By comparing the problems, and solutions, associated with cross-border workers in the Meuse-Rhine region, contributions to discussions and analyses on de lege ferenda, in relation to the taxation of cross-border workers in the Öresund region (short-term and long-term) are made.   

    A comparative study is therefore done, comprising the four states of Sweden, Denmark, Belgium and the Netherlands. This study includes international tax law (domestic tax law, tax treaty law and EU tax law), European Union law and social security law. A theoretical framework comprising coherence, congruence, legal pluralism and polycentricity is applied to the thesis in order to discuss and highlight problems referable to the legal framework applicable to cross-border working. Problems which are discussed comprise, for instance, cross-border working in two or more states at the same time, lacking predictability when anticipating tax-and social security contributions and the lack of coherence and congruence between the tax- and social security systems of the studied states. 

  • 3.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Designing flight taxes while complying with EU law2019In: IBFD Postdoctoral International Tax Forum 2019 / [ed] IBFD (international Bureau of Fiscal Documentation), 2019Conference paper (Refereed)
  • 4.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    En holistisk analys av statsstödsreglernas tillämpning på det skatterättsliga området2019In: Europarättslig tidskrift, ISSN 1403-8722, no 2, p. 227-244Article in journal (Other academic)
  • 5.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    EU:s statsstödsregler som verktyg för att bekämpa skadlig skattekonkurrens och tax avoidance: en introduktion till de fiskala statsstöden2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, 1, p. 129-173Chapter in book (Other academic)
  • 6.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Fiscal State Aid and Tax Legitimacy – A Swedish Perspective.2018In: Max Planck European Postdoctoral Conference on Tax Law, 2018Conference paper (Other academic)
  • 7.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Fiscal state aid and tax legitimacy linked to environmental - and energy taxation2018In: Annual Meeting on Law and Society Toronto 2018: Law at the Crossroads: Le droit à la croisée des chemins, 2018, p. 154-154Conference paper (Refereed)
  • 8.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    How to design environmental taxes, while still complying with EU State Aid Law: Flight taxes within the EU, with emphasis on the Irish and Swedish flight taxes, and their relationship to EU State Aid Law2018Conference paper (Other academic)
  • 9.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Konferens i Gävle2018In: Skattenytt, ISSN 0346-1254, no 11, p. 747-750Article in journal (Other (popular science, discussion, etc.))
  • 10.
    Lind, Yvette
    Umeå universitet, Juridiska institutionen.
    Ne bis in idem i Sverige och Belgien2015In: Svensk skattetidning, ISSN 0346-2218, no 8, p. 678-689Article in journal (Other academic)
  • 11.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Rättsliga och ekonomiska reflektioner över internationell skatteplanering2018Collection (editor) (Other academic)
    Abstract [sv]

    I en värld präglad av en tilltagande globalisering har mobiliteten bland individer och företag ökat märkbart. Gränsöverskridande transaktioner är allt vanligare förekommande och har uppmärksammats särskilt i de fall där företag använt sig av avancerade skatteupplägg i syfte att skatteplanera och därmed minska sin globala skattebörda. Fenomenet som sådant adresseras ofta under etiketter såsom tax avoidance, skatteplanering och aggressiv skatteplanering.

    EU:s ändrade attityd gentemot det skatterättsliga området under de senaste åren illustrerar ett paradigmskifte. EU har de senaste femtio åren sett nationella skattesystem och skatteregleringar som potentiella hinder för den inre marknaden. Fokus har därmed legat på såväl avregleringen och funktionen av den inre marknaden som finansieringen av EU som institution. De senaste årens regleringar, bland annat EU:s tax avoidance package, skiljer sig märkbart från detta synsätt. Fokus har istället lagts på de individuella medlemsstaterna och skyddet av deras skattebaser. EU har sakta men säkert vidtagit åtgärder för att stötta  medlemsländerna genom att öka transparensen dem emellan och stärka idén om lika villkor och rättvis beskattning mellan skattebetalare. Paradigmskiftet kan ses i en kontext som dels inkluderar tidigare finanskrisers påverkan på statskassor, dels det internationella samarbetet mot ett starkare skydd av skattebaserna där vi exempelvis kan se OECD:s BEPS-projekt.

    Den här boken diskuterar fenomenet tvärvetenskapligt genom att involvera den rättsvetenskapliga och ekonomiska disciplinen. Flertalet bidrag behandlar rättsliga frågeställningar utifrån den individuella medlemsstaten, den nationella lagstiftaren och EU vilket resulterat i ett ”top-down”-perspektiv. Även ett ”bottom-up”-perspektiv appliceras då flertalet ekonomiska texter utgår huvudsakligen från skattebetalaren och företaget.

  • 12.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Skatteupplägg hos multinationella företag och deras kompatibilitet med EU:s statsstödsrätt2018Conference paper (Other academic)
  • 13.
    Lind, Yvette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    The Swedish aviation tax: An example to follow?2018In: 19th Global Conference on Environmental Taxation: Environmental Tax Challenges in the 21st Century: Urban Concentration and Increasing Transport : Conference programme, Madrid: Fundación Universitaria San Pablo CEU , 2018Conference paper (Other academic)
    Abstract [en]

    The taxation of aviation fuel has been restricted since the introduction of the Chicago Convention in 1944. Other international agreements have later fortified this prohibition. EU Member States are also obliged to refrain from taxing aviation fuel, as the Energy Taxation Directive comprises a prohibition against the taxation of aviation fuel referable to commercial flights. However, reducing air travelling is desirable as it is considered as one of the main contributors to climate change. In light of this, the restraint has been bypassed by some EU Member States through taxes on domestic air travel while leaving international flights (including those flights between Member States) untaxed. Some Member States have also chosen to apply taxes/fees to passengers in order to circumvent the prohibition. A range of taxes can therefore be found within the Member States, e.g. charter taxes, tourism taxes, taxation of commercial flights etc. Sweden recently introduced a new aviation tax with the purpose of disincentivising air travel and/or longer trips (Thailand being particularly popular with Swedes) for the benefit of other transportations, e.g. train. The tax is designed in accordance to the polluter pays principle as it applies a tax calculated in accordance to the final destination of the trip. Three categories of final destinations are applied in order to determine the fee, i.e. (1) 60 SEK (ca 6 Euro) per passenger travelling to a state within Europe. (2) 250 SEK (ca 25 Euro) per passenger travelling to a state outside of Europe. (3) 400 SEK (ca 40 Euro) per passenger travelling to a state not mentioned in the two appendixes listing states for previous two categories. The airlines are obliged to declare and pay the tax in order for the passengers to be directly burdened. The tax has, similar to many other environmental taxes, been widely debated both before and after its implementation. The public debate has primarily been focused on how it will impact the aviation industry and if the tax will have an actual positive impact on the environment. My contribution aims to describe the Swedish aviation tax and while doing so link it to EU state aid law as Member States. Distortions to the internal market are, as a general rule, not allowed and can be seen enforced through competition- and state aid law. State aid rules include taxes, as either a punitive tax or an incentive tax may distort competition between companies or industries. An aviation tax must therefore consider these rules in order for it to comply with EU law. A brief comparison to other aviation taxes within EU Member States will be done as the tax could be utilized as an example to other Member States. An aviation tax could also be discussed as a harmonized EU tax. Such a harmonized tax could contribute to fiscal revenues to the EU in addition to implementing a common environmental policy.

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