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
Tabla de Contenidos:
  • Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; p. 1-26.
  • Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; p. 27-38.
  • Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; p. 39-69.
  • Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; p. 71-132.
  • 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.
  • Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; p. 167-223.
  • Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; p. 225-254.
  • Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; p. 255-282.
  • Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; p. 283-299.

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