Non-discrimination in European and tax treaty law : open issues and recent challenges

Resource Information

The instance Non-discrimination in European and tax treaty law : open issues and recent challenges represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Non-discrimination in European and tax treaty law : open issues and recent challenges

Instantiates

• Non-discrimination in European and tax treaty law : open issues and recent challenges

Publication

• Wien, Linde, 2015

Contents

• Non-discrimination in European and tax treaty law : an overview
• Dziurdź, K.
• Marchgraber, C.
• ; p. 1-16
• Schumacker comparability - the conditions of the Schumacker doctrine
• Hagen, B.
• ; p. 19-39
• Non-discrimination under EU law : comparability of corporations and permanent establishments
• Pegoraro, A.
• ; p. 41-62
• Comparability in the case of hybrid mismatch : in search of an approach suitable for the current European landscape
• Di Maria, J.
• ; p. 63-86
• Symmetry between profits and losses as a justification under EU Law (or the two sides of the same coin)
• Horváthová, L.
• ; p. 87-104
• Finality of losses and their different or preferential treatment
• Živković, L.
• ; p. 105-127
• The relevance of low taxation as a justification for discriminatory measures
• Froese, S.
• ; p. 129-161
• Prevention of hybrid mismatches as a justification?
• Tomazela Santos, R.
• ; p. 163-194
• Equivalence of a dividend exemption and an underlying tax credit
• Gallo, G.
• ; p. 195-216
• Underlying tax credit in the case of a deduction and non-inclusion scheme?
• Ebram Vilhena de Moraes, L.
• ; p. 217-242
• Difference between individuals and corporations in exit tax cases
• Glodas, J.
• ; p. 243-265
• Optional regimes as a remedy to discriminatory treatment
• Tovar Palomo, C.E.
• ; p. 267-283
• Influence of the fundamental freedoms on the VAT Directive
• Kennedy, J.M.
• ; p. 285-308
• Selectivity of State aid : a rule/exception test or a comparability analysis?
• Kalogirou, M.
• ; p. 309-332
• Comparability assessment under the non-discrimination clause of Article 24 of the OECD Model
• Munhoz Ribeiro, F.
• ; p. 335-352
• The relevance of residence as a safeguard in Article 24(1) of the OECD Model
• Van Brussel, Y.
• ; p. 353-375
• Progressive tax rates in a profit or loss situation under Article 24(3) of the OECD Model
• Bhuta, H.
• ; p. 377-402
• Juridical double taxation relief under Article 24(3) of the OECD Model : the PE country's obligations
• Balestieri, S.
• ; p. 403-426
• Prevention of economic double taxation under Article 24(3) of the OECD Model
• Wandl, K.S.
• ; p. 427-460
• Consolidating group members with a PE of a foreign enterprise under Article 24(3) of the OECD Model
• Pitkänen, S.
• ; p. 461-486
• Creditor non-discrimination under Article 24(4) of the OECD Model in the case of deduction and non-inclusion schemes
• Zanutto Velasques, R.
• ; p. 487-509
• Thin capitalization rules under Article 24(4) and 24(5) of the OECD Model
• Isakova, I.V.
• ; p. 511-531
• Ownership non-discrimination under Article 24(5) of the OECD Model in the case of low-taxed payments
• Kostohryz, J.
• ; p. 533-552
• Cross-border tax consolidation under Article 24(5) of the OECD Model
• Allevato Neto, M.E.
• ; p. 553-573
• Influence of Article 24 on taxes not covered by Article 2 of the OECD Model
• Díaz Prado, F.A.
• ; p. 575-595

Extent

xx, 601 p.

Isbn

9783707333602

Record ID

u100519