The Resource Tax discrimination and capital neutrality

Tax discrimination and capital neutrality

Label
Tax discrimination and capital neutrality
Title
Tax discrimination and capital neutrality
Creator
Subject
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),
Language note
English
Label
Tax discrimination and capital neutrality
Instantiates
Publication
Label
Tax discrimination and capital neutrality
Publication

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