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The Resource Non-discrimination in European and tax treaty law : open issues and recent challenges

Non-discrimination in European and tax treaty law : open issues and recent challenges

Label
Non-discrimination in European and tax treaty law : open issues and recent challenges
Title
Non-discrimination in European and tax treaty law : open issues and recent challenges
Contributor
Subject
Language
eng
Summary
This collection of master theses focusses on non-discrimination. Non-discrimination plays an important role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ's case law on the 'finality' of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analysed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Dziurdź, K
  • Marchgraber, C
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 94
  • Band 94
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • non-discrimination
  • comparability test
  • PE
  • hybrid entity
  • progressive income tax
  • double taxation
  • losses
  • dividend
  • ECJ case law
  • EU law
Label
Non-discrimination in European and tax treaty law : open issues and recent challenges
Instantiates
Publication
Contents
  • Non-discrimination in European and tax treaty law : an overview
  • Dziurdź, K.
  • Marchgraber, C.
  • ; p. 1-16
  • Schumacker comparability - the conditions of the Schumacker doctrine
  • Hagen, B.
  • ; p. 19-39
  • Non-discrimination under EU law : comparability of corporations and permanent establishments
  • Pegoraro, A.
  • ; p. 41-62
  • Comparability in the case of hybrid mismatch : in search of an approach suitable for the current European landscape
  • Di Maria, J.
  • ; p. 63-86
  • Symmetry between profits and losses as a justification under EU Law (or the two sides of the same coin)
  • Horváthová, L.
  • ; p. 87-104
  • Finality of losses and their different or preferential treatment
  • Živković, L.
  • ; p. 105-127
  • The relevance of low taxation as a justification for discriminatory measures
  • Froese, S.
  • ; p. 129-161
  • Prevention of hybrid mismatches as a justification?
  • Tomazela Santos, R.
  • ; p. 163-194
  • Equivalence of a dividend exemption and an underlying tax credit
  • Gallo, G.
  • ; p. 195-216
  • Underlying tax credit in the case of a deduction and non-inclusion scheme?
  • Ebram Vilhena de Moraes, L.
  • ; p. 217-242
  • Difference between individuals and corporations in exit tax cases
  • Glodas, J.
  • ; p. 243-265
  • Optional regimes as a remedy to discriminatory treatment
  • Tovar Palomo, C.E.
  • ; p. 267-283
  • Influence of the fundamental freedoms on the VAT Directive
  • Kennedy, J.M.
  • ; p. 285-308
  • Selectivity of State aid : a rule/exception test or a comparability analysis?
  • Kalogirou, M.
  • ; p. 309-332
  • Comparability assessment under the non-discrimination clause of Article 24 of the OECD Model
  • Munhoz Ribeiro, F.
  • ; p. 335-352
  • The relevance of residence as a safeguard in Article 24(1) of the OECD Model
  • Van Brussel, Y.
  • ; p. 353-375
  • Progressive tax rates in a profit or loss situation under Article 24(3) of the OECD Model
  • Bhuta, H.
  • ; p. 377-402
  • Juridical double taxation relief under Article 24(3) of the OECD Model : the PE country's obligations
  • Balestieri, S.
  • ; p. 403-426
  • Prevention of economic double taxation under Article 24(3) of the OECD Model
  • Wandl, K.S.
  • ; p. 427-460
  • Consolidating group members with a PE of a foreign enterprise under Article 24(3) of the OECD Model
  • Pitkänen, S.
  • ; p. 461-486
  • Creditor non-discrimination under Article 24(4) of the OECD Model in the case of deduction and non-inclusion schemes
  • Zanutto Velasques, R.
  • ; p. 487-509
  • Thin capitalization rules under Article 24(4) and 24(5) of the OECD Model
  • Isakova, I.V.
  • ; p. 511-531
  • Ownership non-discrimination under Article 24(5) of the OECD Model in the case of low-taxed payments
  • Kostohryz, J.
  • ; p. 533-552
  • Cross-border tax consolidation under Article 24(5) of the OECD Model
  • Allevato Neto, M.E.
  • ; p. 553-573
  • Influence of Article 24 on taxes not covered by Article 2 of the OECD Model
  • Díaz Prado, F.A.
  • ; p. 575-595
Extent
xx, 601 p.
Isbn
9783707333602
Label
Non-discrimination in European and tax treaty law : open issues and recent challenges
Publication
Contents
  • Non-discrimination in European and tax treaty law : an overview
  • Dziurdź, K.
  • Marchgraber, C.
  • ; p. 1-16
  • Schumacker comparability - the conditions of the Schumacker doctrine
  • Hagen, B.
  • ; p. 19-39
  • Non-discrimination under EU law : comparability of corporations and permanent establishments
  • Pegoraro, A.
  • ; p. 41-62
  • Comparability in the case of hybrid mismatch : in search of an approach suitable for the current European landscape
  • Di Maria, J.
  • ; p. 63-86
  • Symmetry between profits and losses as a justification under EU Law (or the two sides of the same coin)
  • Horváthová, L.
  • ; p. 87-104
  • Finality of losses and their different or preferential treatment
  • Živković, L.
  • ; p. 105-127
  • The relevance of low taxation as a justification for discriminatory measures
  • Froese, S.
  • ; p. 129-161
  • Prevention of hybrid mismatches as a justification?
  • Tomazela Santos, R.
  • ; p. 163-194
  • Equivalence of a dividend exemption and an underlying tax credit
  • Gallo, G.
  • ; p. 195-216
  • Underlying tax credit in the case of a deduction and non-inclusion scheme?
  • Ebram Vilhena de Moraes, L.
  • ; p. 217-242
  • Difference between individuals and corporations in exit tax cases
  • Glodas, J.
  • ; p. 243-265
  • Optional regimes as a remedy to discriminatory treatment
  • Tovar Palomo, C.E.
  • ; p. 267-283
  • Influence of the fundamental freedoms on the VAT Directive
  • Kennedy, J.M.
  • ; p. 285-308
  • Selectivity of State aid : a rule/exception test or a comparability analysis?
  • Kalogirou, M.
  • ; p. 309-332
  • Comparability assessment under the non-discrimination clause of Article 24 of the OECD Model
  • Munhoz Ribeiro, F.
  • ; p. 335-352
  • The relevance of residence as a safeguard in Article 24(1) of the OECD Model
  • Van Brussel, Y.
  • ; p. 353-375
  • Progressive tax rates in a profit or loss situation under Article 24(3) of the OECD Model
  • Bhuta, H.
  • ; p. 377-402
  • Juridical double taxation relief under Article 24(3) of the OECD Model : the PE country's obligations
  • Balestieri, S.
  • ; p. 403-426
  • Prevention of economic double taxation under Article 24(3) of the OECD Model
  • Wandl, K.S.
  • ; p. 427-460
  • Consolidating group members with a PE of a foreign enterprise under Article 24(3) of the OECD Model
  • Pitkänen, S.
  • ; p. 461-486
  • Creditor non-discrimination under Article 24(4) of the OECD Model in the case of deduction and non-inclusion schemes
  • Zanutto Velasques, R.
  • ; p. 487-509
  • Thin capitalization rules under Article 24(4) and 24(5) of the OECD Model
  • Isakova, I.V.
  • ; p. 511-531
  • Ownership non-discrimination under Article 24(5) of the OECD Model in the case of low-taxed payments
  • Kostohryz, J.
  • ; p. 533-552
  • Cross-border tax consolidation under Article 24(5) of the OECD Model
  • Allevato Neto, M.E.
  • ; p. 553-573
  • Influence of Article 24 on taxes not covered by Article 2 of the OECD Model
  • Díaz Prado, F.A.
  • ; p. 575-595
Extent
xx, 601 p.
Isbn
9783707333602

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