Marjaana Helminen
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.
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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.
Key concepts: Convention, Treaty, European union, Tax treaty, International trade, Double taxation, International economics, Political science