Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?

Hilkka Marjaana Helminen-Kossila

Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?

Faculty of Law

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2015
Editors	Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniël S. Smit
Number of pages	8
Place of Publication	Wien
Publisher	Linde
Publication date	2016
Pages	25-32
ISBN (Print)	978-90-8722-351-9, 978-3-7073-3381-7
ISBN (Electronic)	978-3-7094-0737-0, 978-3-7094-0736-3
Publication status	Published - 2016
MoE publication type	A4 Article in conference proceedings
Event	Tax Treaty Case Law around the Globe - Vienna, Austria Duration: 11 Jun 2015 → 13 Jun 2015 Conference number: 6

Publication series

Name	Schriftenreihe zum Internationalen Steuerrecht
Volume	97

Fields of Science

513 Law

Cite this

Helminen-Kossila, H. M. (2016). Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23? In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. C. C. M. Kemmeren, & D. S. Smit (Eds.), Tax Treaty Case Law around the Globe 2015 (pp. 25-32). (Schriftenreihe zum Internationalen Steuerrecht; Vol. 97). Linde.

Helminen-Kossila, Hilkka Marjaana. / Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?. Tax Treaty Case Law around the Globe 2015. editor / Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck ; Peter Essers ; Eric C.C.M. Kemmeren ; Daniël S. Smit. Wien : Linde, 2016. pp. 25-32 (Schriftenreihe zum Internationalen Steuerrecht).

@inproceedings{9279b7750a814577a03e02f7847290f5,

title = "Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?",

keywords = "513 Law",

author = "Helminen-Kossila, {Hilkka Marjaana}",

year = "2016",

language = "English",

isbn = "978-90-8722-351-9",

series = "Schriftenreihe zum Internationalen Steuerrecht",

publisher = "Linde",

pages = "25--32",

editor = "Michael Lang and Alexander Rust and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Claus Staringer and Alfred Storck and Peter Essers and Kemmeren, {Eric C.C.M.} and Smit, {Dani{\"e}l S.}",

booktitle = "Tax Treaty Case Law around the Globe 2015",

address = "Germany",

note = "Tax Treaty Case Law around the Globe ; Conference date: 11-06-2015 Through 13-06-2015",

}

Helminen-Kossila, HM 2016, Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23? in M Lang, A Rust, J Owens, P Pistone, J Schuch, C Staringer, A Storck, P Essers, ECCM Kemmeren & DS Smit (eds), Tax Treaty Case Law around the Globe 2015. Schriftenreihe zum Internationalen Steuerrecht, vol. 97, Linde, Wien, pp. 25-32, Tax Treaty Case Law around the Globe, Vienna, Austria, 11/06/2015.

Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23? / Helminen-Kossila, Hilkka Marjaana.

Tax Treaty Case Law around the Globe 2015. ed. / Michael Lang; Alexander Rust; Jeffrey Owens; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck; Peter Essers; Eric C.C.M. Kemmeren; Daniël S. Smit. Wien : Linde, 2016. p. 25-32 (Schriftenreihe zum Internationalen Steuerrecht; Vol. 97).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review