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The Resource Non-discrimination at the crossroads of international taxation

Non-discrimination at the crossroads of international taxation

Label
Non-discrimination at the crossroads of international taxation
Title
Non-discrimination at the crossroads of international taxation
Creator
Subject
Language
eng
Summary
The report discusses, on the basis of 31 branch reports, the current status of article 24 of the OECD Model Convention and double taxation conventions and recommended interpretations and/or changes needed to improve the legal certainty, coherence, and effectiveness of the non-discrimination principle, taking into account new developments at the crossroads of international taxation
http://library.link/vocab/creatorName
  • Hinnekens, L.
  • Hinnekens, P.
Geographic coverage
International
Index
no index present
Language note
  • English
  • French
  • German
  • Spanish
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 93a
http://library.link/vocab/subjectName
  • OECD Model
  • non-discrimination clause
  • international tax law
  • tax treaty
Label
Non-discrimination at the crossroads of international taxation
Instantiates
Publication
Contents
General report (by Luc Hinnekens and Philippe Hinnekens), EU report (Richard Lyal), WTO report (by Michael Daly) and IFA branch reports on the non-discrimation principle, one of the topics of the 62nd congress of the International Fiscal Association in Brussells, 2008
Extent
688 p.
Isbn
9789064762925
Label
Non-discrimination at the crossroads of international taxation
Publication
Contents
General report (by Luc Hinnekens and Philippe Hinnekens), EU report (Richard Lyal), WTO report (by Michael Daly) and IFA branch reports on the non-discrimation principle, one of the topics of the 62nd congress of the International Fiscal Association in Brussells, 2008
Extent
688 p.
Isbn
9789064762925

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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