Non-discrimination in tax treaties : selected issues from a global perspective /

The principle of non-discrimination is an evergreen of international tax law. While the principle's core concept remains stable, its importance in tax matters keeps growing. As its implications, regional dimensions and topical applications very frequently change around the world, constant monit...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Pistone, Pasquale (Editor ), Weber, D. M. (Dennis Manolito), 1970- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD Publications, [2016]
Colección:EC and international tax law series ; v. 14.
Temas:
OECD
Europäische Union
Double taxation > Treaties.
Double taxation > OECD countries.
Double taxation > European Union countries.
Taxation > Law and legislation.
Conflict of laws > Taxation.
International business enterprises > Taxation > Law and legislation.
Double imposition > Traités.
Double imposition > Pays de l'Organisation de coopération et de développement économiques.
Double imposition > Pays de l'Union européenne.
Impôt (Droit international privé)
Conflict of laws > Taxation
Double taxation
Double taxation > Treaties
International business enterprises > Taxation > Law and legislation
Taxation > Law and legislation
Internationales Steuerrecht
Diskriminierungsverbot
European Union countries
OECD countries
Acceso en línea:Texto completo
Descripción
Sumario:The principle of non-discrimination is an evergreen of international tax law. While the principle's core concept remains stable, its importance in tax matters keeps growing. As its implications, regional dimensions and topical applications very frequently change around the world, constant monitoring and updating is essential to seize its current essence. This book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance. It contains contributions from nine leading European and international tax law experts.--
Descripción Física:1 online resource (xvi, 302 pages)
Bibliografía:Includes bibliographical references.
ISBN:9789087223793
908722379X
ISSN:1574-969X ;

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