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?

Abstract

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.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 14 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.