Scope and interpretation of the Nordic multilateral double taxation convention

Resource Information

The work Scope and interpretation of the Nordic multilateral double taxation convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Scope and interpretation of the Nordic multilateral double taxation convention

Creator

• Helminen, M

Subject

• Nordic Convention
• treaty interpretation

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),

Geographic coverage

Europe

Language note

English