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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD Publications,
[2016]
|
| Colección: | EC and international tax law series ;
v. 14. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 008 | 200305s2016 ne ob 000 0 eng d | ||
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| 020 | |a 9789087223793 |q (electronic bk.) | ||
| 020 | |a 908722379X |q (electronic bk.) | ||
| 020 | |z 9789087223786 | ||
| 020 | |z 9087223781 | ||
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| 082 | 0 | 4 | |a 343.05/26 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Non-discrimination in tax treaties : |b selected issues from a global perspective / |c edited by Dennis Weber and Pasquale Pistone. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD Publications, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (xvi, 302 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a EC and international tax law series, |x 1574-969X ; |v volume 14 | |
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; p. 1-26. | |
| 505 | 0 | |a Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; p. 27-38. | |
| 505 | 0 | |a Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; p. 39-69. | |
| 505 | 0 | |a Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; p. 71-132. | |
| 505 | 0 | |a Chapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation / Vinnitskiy, D.V. ; p. 133-166. | |
| 505 | 0 | |a Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; p. 167-223. | |
| 505 | 0 | |a Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; p. 225-254. | |
| 505 | 0 | |a Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; p. 255-282. | |
| 505 | 0 | |a Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; p. 283-299. | |
| 520 | |a 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.-- |c Source other than Library of Congress. | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 610 | 2 | 7 | |a OECD |2 gnd |
| 610 | 2 | 7 | |a Europäische Union |2 gnd |
| 650 | 0 | |a Double taxation |x Treaties. | |
| 650 | 0 | |a Double taxation |z OECD countries. | |
| 650 | 0 | |a Double taxation |z European Union countries. | |
| 650 | 0 | |a Taxation |x Law and legislation. | |
| 650 | 0 | |a Conflict of laws |x Taxation. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 6 | |a Double imposition |x Traités. | |
| 650 | 6 | |a Double imposition |z Pays de l'Organisation de coopération et de développement économiques. | |
| 650 | 6 | |a Double imposition |z Pays de l'Union européenne. | |
| 650 | 6 | |a Impôt (Droit international privé) | |
| 650 | 7 | |a Conflict of laws |x Taxation |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Double taxation |x Treaties |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 651 | 7 | |a OECD countries |2 fast | |
| 650 | 7 | |a Internationales Steuerrecht |2 gnd | |
| 650 | 7 | |a Diskriminierungsverbot |2 gnd | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 700 | 1 | |a Weber, D. M. |q (Dennis Manolito), |d 1970- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PCjDRTQtBv8HQgxM6VgypxC | |
| 758 | |i has work: |a Non-discrimination in tax treaties (Work) |1 https://id.oclc.org/worldcat/entity/E39PCFrQGMtdpcgCRprgdYqwQ3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Non-discrimination in tax treaties. |d Amsterdam, The Netherlands : IBFD Publications, [2016] |z 9789087223786 |w (DLC) 2017410028 |w (OCoLC)965762822 |
| 830 | 0 | |a EC and international tax law series ; |v v. 14. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176427 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176427 | ||
| 938 | |a EBSCOhost |b EBSC |n 1619998 | ||
| 994 | |a 92 |b IZTAP | ||