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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?

Country:
European Union
Author:
M. Helminen
Issue:
European Taxation, 2013 (Volume 53), No 7
Published:
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.
 
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