The Resource Tax discrimination and capital neutrality
Tax discrimination and capital neutrality
Resource Information
The item Tax discrimination and capital neutrality represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax discrimination and capital neutrality represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- States use their tax systems to influence inbound and outbound investment, but the non-discrimination article of the OECD Model limits states' ability to apply tax preferences for resident investors over non-resident investors. This paper attempts to lay out the tax policy issues underlying the non-discrimination article, and to do this, it gives background on the traditional capital neutrality benchmarks - namely, capital export neutrality (CEN) and capital import neutrality (CIN). The paper also compares the OECD Model non-discrimination principle with that of the EC Treaty
- Language
- eng
- Label
- Tax discrimination and capital neutrality
- Title
- Tax discrimination and capital neutrality
- Language
- eng
- Summary
- States use their tax systems to influence inbound and outbound investment, but the non-discrimination article of the OECD Model limits states' ability to apply tax preferences for resident investors over non-resident investors. This paper attempts to lay out the tax policy issues underlying the non-discrimination article, and to do this, it gives background on the traditional capital neutrality benchmarks - namely, capital export neutrality (CEN) and capital import neutrality (CIN). The paper also compares the OECD Model non-discrimination principle with that of the EC Treaty
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 2 (2010),
- http://library.link/vocab/creatorName
- Mason, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- non-discrimination
- capital import neutrality
- capital export neutrality
- EU Treaty
- Label
- Tax discrimination and capital neutrality
- Label
- Tax discrimination and capital neutrality
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-discrimination-and-capital/DGbN0nah4jw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-discrimination-and-capital/DGbN0nah4jw/">Tax discrimination and capital neutrality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Tax discrimination and capital neutrality
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-discrimination-and-capital/DGbN0nah4jw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-discrimination-and-capital/DGbN0nah4jw/">Tax discrimination and capital neutrality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
