The Nordic multilateral tax treaties - for the avoidance of double taxation and on mutual assistance

This article considers two Nordic multilateral tax treaties ? the income and capital tax treaty for the avoidance of double taxation and the treaty on mutual assistance in tax matters. The article gives the historical background to the treaties and outlines their structure. With regard to the double taxation treaty, the article discusses the advantages and disadvantages of a multilateral treaty and describes the provisions of the treaty, including those of special interest. The article also considers Norway's experience with the mutual assistance treaty.