The Resource Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention

Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention

Label
Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Title
Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Creator
Subject
Language
eng
Summary
The Nordic multilateral income and capital tax convention contains separate articles on dividends, interest and royalties, which are based on the OECD Model Tax Convention, but adapted for a multilateral format. There are, however, some significant differences. This article is the second in a three-part series on the Nordic convention. The article examines the tax treatment of dividends, interest and royalties in the Nordic Convention compared to the approach taken in the OECD Model. The relevant requirements of the EC Treaty and EEA (European Economic Area) Agreement as well as the EC directives on dividends, interest income and royalties are taken into account
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • Nordic Convention
  • dividend
  • interest
  • royalties
Label
Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Instantiates
Publication
Label
Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...