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 incom...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Helminen, Marjaana (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Amsterdam, The Netherlands : IBFD, [2013]
Schlagworte:	Income tax > Law and legislation > Scandinavia. Income tax > Law and legislation > European Union countries. Income tax > Law and legislation Internationales Steuerrecht Doppelbesteuerungsabkommen Internationaal belastingrecht. Verdragen. Droit fiscal (droit européen) European Union countries Scandinavia Nordische Staaten
Online-Zugang:	Volltext
Zusammenfassung:	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.
Beschreibung:	Tiel from screen (viewed March 30, 2015).
Beschreibung:	1 online resource.
Bibliographie:	Includes bibliographical references (pages 383-408) and index.
ISBN:	9789087222215 9087222211 908722222X 9789087222222
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