European Union - The Problem of Double Non-Taxation in the European Union – To What Extent Could This Be Resolved through a Multilateral EU Tax Treaty Based on the Nordic Convention?
- European Union
- M. Helminen
- European Taxation, 2013 (Volume 53), No 7
- 12 June 2013
This article examines the issue of double non-taxation in the European Union and the possibility of implementing an EU Multilateral tax treaty modelled after the Nordic Multilateral Tax Convention (1996) to resolve the problem.