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.
