non-discrimination clause
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The concept non-discrimination clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
non-discrimination clause
Resource Information
The concept non-discrimination clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- non-discrimination clause
79 Items that share the Concept non-discrimination clause
Context
Context of non-discrimination clauseSubject of
- (Non)discriminatie bij de fiscale eenheid in de omzetbelasting
- 3% tax on real property
- A não-discriminação tributária nos acordos multilaterais do comércio : a disciplina do Mercado Comum do Sul
- Argentina's unequal imposition of taxes
- Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
- Article 212 du CGI, suite et fin
- Auslegung von DBA-Diskriminierungsverboten : Bedeutung der Grundfreiheiten - Besprechung des BMF-Schreibens vom 8.12.2004
- Beteiligungsertragsbefreiung für ausländische Unternehmen ? Tax exemption for investment earnings of foreign corporations ?
- Buying a property abroad : the pitfalls
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convention fiscale franco-autrichenne du 8 octobre 1959 : portée de la clause de non-discrimination au regard de l'article 212 du CGI
- DBA- und EG-rechtliche Diskriminierungsverbote - zwei Paar Schuhe : Anmerkungen und Überlegungen zum BMF-Schreiben vom 8.12.2004 und zum sog. Delaware-Urteil des BFH
- DBA- und EG-rechtliche Diskriminierungsverbote - zwei Paar Schuhe? - : eine Replik auf den Beitrag von Hahn im Betriebs-Berater 2005, 521
- Darf im internationalen Steuerrecht noch differenziert werden?
- Das DBA-Diskriminierungsverbot : Eine Bestandsaufnahme der Verwaltungspraxis = The DTC-non-discrimination-clause : the current status of the administrative practice
- Der BMF-Erlass zum Diskriminierungsverbot
- Der Verlustvortrag beschränkt Steuerpflichtiger im Licht des zwischenstaatlichen Steuerrechts. Losses brought forward for persons subject to limited taxation
- Derecho tributario y derechos humanos : diálogo en México y el mundo
- Die Diskriminierungsverbote im Recht der Doppelbesteuerungsabkommen
- Doppelte Verlustberücksichtigung und Gemeinschaftsrecht - am Beispiel der Betriebsstättengewinnermittlung
- Double taxation conventions and social security conventions
- Droit OMC, droit communautaire et fiscalité directe
- Droit fiscal international. Impôt sur les sociétés. Imposition des personnes morales possédant des immeubles en France. Incidence de la clause d'égalité de traitement contenue dans la Convention d'établissement franco-panaméenne du 10 juillet 1953
- Foreign parent companies : favorable tax regime extended to Italian parent company
- Free trade agreements : interpretation and direct effect of tax discrimination clauses (Kupferberg case)
- French Supreme Court decisions undermine thin capitalization rules
- Generalthema I : Diskrimierungsverbote auf dem Scheideweg internationaler Besteuerung
- German taxation of multinational law firm partners
- Impact of thin-cap rules
- In search of guidance on U.S. taxation of scholarship grants for foreign nationals
- Interaction between the interpretation of the non-discrimination provisions in tax treaties and in the EC Treaty : an apparent rather than real conflict
- Is the Luxembourg capital tax waterproof?
- Issues in the application of tax treaty non-discrimination clauses
- L'application de l'article 164 C du CGI à certains résidents de Monaco neutralisée par les clauses de non-discrimination : il ne faut jurer de rien ... : (À propos de l'arrêt du Conseil d'État du 11 juin 2003 "M. et Mme Biso")
- La clause de non-discrimination dans les convention fiscales
- Le juge fiscal et les clauses de non-discrimination
- Le sanzioni tributarie : i principi desumibili dall'ordinamento comunitario
- Les sociétés suisses peuvent-elles être exonérées de la taxe partimoniale de 3%?
- Loss carryforward for permanent establishments
- NEC Semi-Conductors Ltd and other test claimants v Inland Revenue Commissioners : [2006] EWCA Civ 25
- Nationality and residence of companies and non-discrimination clause of Swiss tax treaty
- Netherlands withholding tax on dividends paid to foreign parent companies and nondiscrimination clauses?
- Non-discriminatiebepalingen in belastingverdragen en hun toepassing
- Non-discrimination : new conditions for exemption from taxation on the sale of a residence in France
- Non-discrimination : non-resident aliens are granted the same exemptions as French nationals regarding the sale of a principal residence
- Non-discrimination at the crossroads of international taxation
- Non-discrimination clause : foreign parent did not preclude favourable treatment of stock transfer within a concern
- Non-discrimination clause in Canada-Netherlands tax treaty not applicable to capital duty
- Nondiscrimination in the international tax context : a look at OECD Model article 24
- Over gemeenschapsrecht, non-discriminatiebepalingen in belastingverdragen en kapitaalsbelasting
- Re Société Andritz Sprout Bauer : no. 233894
- Recent case law on thin capitalization rules
- Sale of French residence by non-resident individuals: new limits
- Seminar A : der Einfluss von EU-Nichtdiskriminierungsregeln auf Nicht-EU-Staaten
- Seminar E: Fragen im Bereich der Diskriminierungsverbote (IFA/OECD)
- Sous-capitalisation : le naufrage de l'article 212 du CGI "Sauve qui peut... le droit communautaire et les conventions d'abord!"
- South African withholding tax : adverse consequences for non-residents
- Supreme Administrative Court ruling on the Finland-US tax treaty non-discrimination clause
- Supreme Court rules on thin capitalization provisions
- Surprising French Supreme Administrative Court decision on the interpretation of a non-discrimination clause
- Tax treaty between Germany and Japan : non-discrimination clause and the possibility to credit foreign (third country) taxes
- The application of the treaty non-discrimination principle in Sweden
- The implications of the judgment in the D case : the perspective of two non-believers
- The legality of the earnings-stripping provision under US income tax treaties
- The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
- The non-discrimination article in tax treaties
- The nondiscrimination article in tax treaties
- The role of non-discrimination clauses in bilateral income tax treaties after GATT 1994
- Three percent tax on real property : latest developments
- Toepassingsgebied gelijkbehandelingsclausules in Belgische belastingverdragen uitgebreid? Merkwaardig gevolg invoering W.I.B. 1992
- Treaty interpretation : arm's length principle and non-discrimination clause in treaty with Canada
- Treaty non-discrimination clauses in group consolidation situations
- Trois questions relatives au principe de non-discrimination
- U.S. branch taxation : a venture into the unknown
- US/Swedish operations - part 1 : cross-border tax planning for US/Swedish operations
- US/Swedish operations - part 2 : tax reduction planning for US/Swedish operations
- Unanwendbarkeit der Regelungen des Paragr. 8a KStG 1999 a. F. im Verhältnis zum DBA USA : BFH, Urteil vom 16. 1. 2014 - I R 30/12
- Variations of tax burdens on resident and nonresident companies and the impact of nondiscrimination clauses in tax treaties
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<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/resource/CtuztyMDHUY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/CtuztyMDHUY/">non-discrimination clause</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>
