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The Resource The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty

The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty

Label
The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty
Title
The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty
Creator
Subject
Language
eng
Summary
This book first examines the requirements that EU tax law puts on a multilateral EU tax treaty and then studies the Nordic multilateral tax treaty, article by article, with the purpose of answering the question of how the Nordic treaty should be modified in order for it to function as a model for a multilateral EU tax treaty
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax treaty
  • multilateral tax treaty
  • model tax treaty
  • business income
  • PE
  • adjustment (of income, capital)
  • dividend
  • interest
  • royalties
  • capital gains tax
  • immovable property
  • employment income
  • pension
  • other income
  • mutual assistance
  • recovery of tax
  • Savings Interest Directive
Label
The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty
Instantiates
Publication
Contents
  • Chapter 1: Introduction to the topic ; p. 1-12
  • Chapter 2: Prerequisites for a multilateral EU tax treaty ; p. 13-127
  • Chapter 3: Personal scope of the treaty ; p. 129-159
  • Chapter 4: Business profits, permanent establishments and profit adjustments ; p. 161-212
  • Chapter 5: Dividends, interest and royalties ; p. 213-279
  • Chapter 6: Capital, current income and capital gains from property ; p. 281-311
  • Chapter 7: Employment income and pensions ; p. 313-348
  • Chapter 8: Other income ; p. 349-351
  • Chapter 9: Administrative assistance and recovery of tax claims ; p. 353-366
  • Chapter 10: Concluding remarks ; p. 367-381
Extent
xvi, 428 p.
Isbn
9789087222215
Isbn Type
(print)
Label
The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty
Publication
Contents
  • Chapter 1: Introduction to the topic ; p. 1-12
  • Chapter 2: Prerequisites for a multilateral EU tax treaty ; p. 13-127
  • Chapter 3: Personal scope of the treaty ; p. 129-159
  • Chapter 4: Business profits, permanent establishments and profit adjustments ; p. 161-212
  • Chapter 5: Dividends, interest and royalties ; p. 213-279
  • Chapter 6: Capital, current income and capital gains from property ; p. 281-311
  • Chapter 7: Employment income and pensions ; p. 313-348
  • Chapter 8: Other income ; p. 349-351
  • Chapter 9: Administrative assistance and recovery of tax claims ; p. 353-366
  • Chapter 10: Concluding remarks ; p. 367-381
Extent
xvi, 428 p.
Isbn
9789087222215
Isbn Type
(print)

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