The Resource Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD

Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD

Label
Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD
Title
Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD
Creator
Subject
Language
eng
Summary
This article deals with the different concepts of non-discrimination on the basis of nationality in the OECD Model and indirect or covert discrimination in the European Treaties, as interpreted by the European Court of Justice. It discusses the different tax results of both concepts for the distribution of dividends and interest and includes a discussion of a case of distributions by a collective investment fund. It concludes that the divergent application of the concept of non-discrimination is rather justified. Problems of discriminatory taxation on capital income received or distributed by non-resident taxpayers could be resolved by adding a few recommendations to the Commentary on Art. 24 of the OECD Model and by including some measures against double taxation in the treaty articles related to these specific categories of income
Citation source
In: World tax journal. - Amsterdam. - Vol. 2 (2010),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • withholding tax
  • fundamental freedoms
  • OECD Model
  • EU Treaty
  • ECJ case law
Label
Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD
Instantiates
Publication
Label
Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD
Publication

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