The Resource Taxation and non-discrimination : a reconsideration

Taxation and non-discrimination : a reconsideration

Label
Taxation and non-discrimination : a reconsideration
Title
Taxation and non-discrimination : a reconsideration
Creator
Subject
Language
eng
Summary
An invitational seminar on fundamental aspects of the issue of taxation and non-discrimination was organized and held on 14-15 April 2008. The seminar was hosted by the International Tax Center Leiden (the Netherlands) under the auspices of the International Network on Tax Research (INTR) and in cooperation with the OECD. Short background notes on the various issues which were the focus of the seminar were provided to the participants and are set out in this article along with a brief summary of the discussion at the seminar, including treatment of dividends, personal allowances, deduction of personal expenses and tax rates applicable to non-residents, recognition of group of companies (e.g. transfer pricing, corporate reorganizations and transfer of losses), withholding taxes, non-discrimination and anti-abuse rules, and whether discriminatory tax measures should be dealt with through tax treaties, trade and investment agreements or both
Citation source
In: World tax journal. - Amsterdam. - Vol. 2 (2010),
http://library.link/vocab/creatorName
  • Ault, H.J
  • Sasseville, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • non-discrimination
Label
Taxation and non-discrimination : a reconsideration
Instantiates
Publication
Label
Taxation and non-discrimination : a reconsideration
Publication

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      52.37366609999999 4.9336932
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