The Resource Scope and interpretation of the Nordic multilateral double taxation convention

Scope and interpretation of the Nordic multilateral double taxation convention

Label
Scope and interpretation of the Nordic multilateral double taxation convention
Title
Scope and interpretation of the Nordic multilateral double taxation convention
Creator
Subject
Language
eng
Summary
The Nordic countries - Denmark, Finland, Iceland, Norway and Sweden - concluded a multilateral convention for the avoidance of double taxation with respect to taxes on income and on capital in 1996. It entered into force in 1997 and became effective on 1 January 1998. The Nordic convention is based on the OECD Model Tax Convention on Income and on Capital, but adapted for a multilateral format. There are also some substantial differences. This is the first article in a three-part series on the Nordic convention. This article discusses the general scope of the convention, looks at the general definitions in it, and considers the interpretation of the convention
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
  • treaty interpretation
Label
Scope and interpretation of the Nordic multilateral double taxation convention
Instantiates
Publication
Label
Scope and interpretation of the Nordic multilateral double taxation convention
Publication

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