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
Author :
Publisher :
Total Pages : 428
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ISBN-10 : 9087222211
ISBN-13 : 9789087222215
Rating : 4/5 (215 Downloads)

Book Synopsis The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Tax Treaty by : Marjaana Helminen

Download or read book The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Tax Treaty written by Marjaana Helminen and published by . This book was released on 2013 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the EU internal market, income tax treaties concluded between the EU Member States are still bilateral. Only the Nordic countries (Denmark, the Faroe Islands, Finland, Iceland, Norway and Sweden) have concluded a multilateral income tax treaty. The treaty is one of the few multilateral income tax treaties existing worldwide, and it has functioned fairly well. It is based on the OECD Model Convention but modified to meet the needs of a multilateral treaty.0If the Nordic multilateral tax treaty would be modified to better comply with the requirements of EU law, it could provide a good model for a multilateral EU tax treaty covering all EU Member States. Such a multilateral EU tax treaty would abolish many of the obstacles caused by the unintegrated direct tax systems of the Member States to the functioning of the internal market.0This 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. The book is essential reading for those interested in the EU law issues related to tax treaties, as well as for anyone interested in the details of the Nordic multilateral tax treaty.


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