Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package by Elisa Veikkola
By: Veikkola, Elisa
.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | CONVENIOS | TRATADOS INTERNACIONALES | FINLANDIA
In:
Tax Notes International v. 112, n. 7, November 13, 2023, p. 925-935Summary: 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.
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| Artículos | IEF | IEF | OP 138-B/2023/112/7-4 (Browse shelf) | Available | OP 138-B/2023/112/7-4 |
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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.
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