Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention

Resource Information

The work Dividends, interest and royalties under 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

Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention

Creator

• Helminen, M

Subject

• Nordic Convention
• dividend
• interest
• royalties

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),

Geographic coverage

Europe

Language note

English