Tax discrimination and capital neutrality
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The work Tax discrimination and capital neutrality represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Tax discrimination and capital neutrality
Resource Information
The work Tax discrimination and capital neutrality represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Tax discrimination and capital neutrality
- 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),
- Geographic coverage
- International
- Language note
- English
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Context of Tax discrimination and capital neutralityWork of
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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/kvzT1yloF-E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/kvzT1yloF-E/">Tax discrimination and capital neutrality</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>
