The Resource Tackling complex discrimination in international taxation

Tackling complex discrimination in international taxation

Label
Tackling complex discrimination in international taxation
Title
Tackling complex discrimination in international taxation
Creator
Subject
Language
eng
Summary
Article 24 of the OECD Model Tax Convention on Income and on Capital contains four independent non-discrimination rules aimed at disadvantages imposed by a source state. Traditionally, these rules have been understood to apply separately to very specific cases rather than as an overarching equality rule. However, this narrow interpretation tends to obscure the interaction of the rights guaranteed in those norms and thus leads to unsatisfactory results where disadvantages in tax law are based on multiple factors rather than on only one criterion. This article examines such "complex discrimination" and proposes a solution based on a normative understanding of non-discrimination provisions as specific equality standards, suggesting the combined sequential application of several non-discrimination rules as the way forward to tackle these cases. This approach promises a doctrinally sound and practical solution that is readily available to taxpayers, as it can be achieved without either a change of the current tax treaty network or even of the Commentary on the OECD Model Tax Convention
Citation source
In: British tax review. - London. - (2012),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • international tax law
  • non-discrimination
  • treaty interpretation
Label
Tackling complex discrimination in international taxation
Instantiates
Publication
Label
Tackling complex discrimination in international taxation
Publication

Library Locations

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      52.37366609999999 4.9336932
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