Veikkola, Elisa
Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package / by Elisa Veikkola
This article examines the implementation of the OECD's Treaty Relief and Compliance Enhancement (TRACE) Package in Finland concerning dividend payments. The analysis explores its impact on providing treaty benefits at the source, along with the uncertainties related to the interpretation and application of tax treaties.
FISCALIDAD INTERNACIONAL
CONVENIOS
TRATADOS INTERNACIONALES
FINLANDIA
Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 925-935
Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package / by Elisa Veikkola
This article examines the implementation of the OECD's Treaty Relief and Compliance Enhancement (TRACE) Package in Finland concerning dividend payments. The analysis explores its impact on providing treaty benefits at the source, along with the uncertainties related to the interpretation and application of tax treaties.
FISCALIDAD INTERNACIONAL
CONVENIOS
TRATADOS INTERNACIONALES
FINLANDIA
Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 925-935