Nordic countries - Non-discrimination and the Nordic Multilateral Double Taxation Convention - This article is the third in a three-part series on the Nordic multilateral income and capital tax convention. The article examines the impact of Art. 27 (Non-discrimination) of the Nordic convention on the tax treatment of cross-border economic relations between nationals or residents of two different ...

Discussion of Stef van Weeghel's paper on article 10 OECD model convention

Helminen, Marjaana, (2008)

Dividends, interest and royalties under the Nordic multilateral double taxation convention

Helminen, Marjaana, (2007)

The international tax law concept of dividend

Helminen, Marjaana, (2010)