The Resource Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
Resource Information
The item Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
- Title
- Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
- 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
- Label
- Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Dividends-interest-and-royalties-under-the/Yqkgj__9lnc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dividends-interest-and-royalties-under-the/Yqkgj__9lnc/">Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Dividends-interest-and-royalties-under-the/Yqkgj__9lnc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dividends-interest-and-royalties-under-the/Yqkgj__9lnc/">Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
