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

Resource Information

The work The Nordic multilateral tax treaty as a model for a multilateral EU tax treaty 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, Books.

Label

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

Creator

• Helminen, M

Subject

• Savings Interest Directive
• adjustment (of income, capital)
• business profits
• capital gains tax
• dividend
• employment income
• immovable property
• interest
• PE
• multilateral tax treaty
• mutual assistance
• other income
• pension
• recovery of tax
• royalties
• tax treaty
• model tax treaty

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction