MFN
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The concept MFN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
MFN
Resource Information
The concept MFN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- MFN
100+ Items that share the Concept MFN
Context
Context of MFNSubject of
- "Dancing with Mr D" : the ECJ's denial of most-favoured-nation treatment in the "D" case
- 'D'istortion of the Common Market? : analysis and future perspectives of the MFN clause within EC law
- A slip of the European Court in the D case (C-376/03) : denial of the most-favoured-nation treatment because of absence of similarity?
- Afbrokkelende fiscale soevereiniteit : grenzen in zicht
- An analysis of the new Hungary-United States tax treaty
- Annotations on the judgment of the European Court of Justice, Case C-336/96 - the Gilly case - of 12 May 1998
- Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
- Anwendung der Grundfreiheiten auf Doppelbesteuerungsabkommen
- Argentina's treaties and the personal asset tax
- Article 24(1) of the OECD Model Convention and the exclusion of MFN treatment - a comment on the OECD Public Discussion Draft
- Bedeutung von Meistbegünstigungsklauseln in Handelsabkommen für das Ertragsteuerrecht
- Belastingverdragsrechtelijke meestbegunstiging binnen de EG : verslag van het derde ACIL Seminar on International and European Taxation van 10 maart 2005
- Belgian transfer pricing principles and (temporarily?) tax-favored regimes
- Belgium's favoured national clauses
- Bilateral treaties and their effect on taxation
- Brazil's REINTEGRA in light of World Trade Organization rules : a wrong way to incentivize development?
- CJEU allows use of different tax credit rule for member state and third country
- Can a Dutch company claim benefit of the France-Italy tax treaty?
- Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
- Communautair meest-begunstigende natiebehandeling : een stap dichter bij een multilateralisering van dubbelbelastingverdragen in de EU?
- Community most-favoured-nation treatment : one step closer to the multilateralization of income tax treaties in the European Union?
- Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
- Critical notes on the European Court of Justice's D case decision on most-favoured-nation treatment under tax treaties
- D v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen : case C-376/03
- Das EuGH-Urteil in der Rechtssache D. - Gerät der Motor der Steuerharmonisierung ins Stottern? = The decision of the European Court of Justice in the D-case - is the engine of tax harmonisation sputtering?
- Das Meistbegünstigungsprinzip in den deutschen und österreichischen Doppelbesteuerungsabkommen
- Das Prinzip der Meistbegünstigung im grenzüberschreitenden Ertragsteuerrecht : eine Betrachtung anhand des Internationalen Wirtschaftsrechts und des Rechts der Doppelbesteuerungsabkommen
- Das völkerrechtliche Meistbegünstigungsprinzip und seine Bedeutung im Europäischen Steuerrecht
- De invloed van het EG-recht op het internationaal belastingrecht : beleids- en marktintegratie
- Derecho internacional y derecho tributario
- Die Diskriminierungsverbote im Recht der Doppelbesteuerungsabkommen
- Die Zuzugsbegünstigung gemäss ʹ 103 EStG im Lichte der jüngsten Rechtsentwicklung
- Digital convergence and electronic commerce : customs and trade implications
- Doch noch Anspruch auf den "avoir fiscal"?
- Documents from the League of Nations of Nations Committee of Experts for the progressive codification of international law
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Double tax conventions on income and capital and the EU : past, present and future
- Double taxation conventions and social security conventions
- EC law requires multilateral tax treaty
- EG-Mitgliedstaat durch die Hintertür? : Zur Erstreckung der Meistbegünstigungsklausel im Deutsch-US-amerikanischen Freundschafts-, Handels- und Schiffahrtsvertrag auf die EG-Verschmelzungsrichtlinie
- EG-Recht und Meistbegünstigung - Schlussanträge in der Rechtssache "D"
- EU : the D or "most favoured nation" case
- Enkele gedachten omtrent de meestbegunstiging binnen de communautaire rechtsorde naar aanleiding van de D-zaak
- Environment border tax adjustments and international trade law : fostering environmental protection
- Erfordern die Grundfreiheiten des EG-V eine innereuropäische Meistbegünstigung? : Erste Erkenntnisse aus dem "D"-Fall = Do the fundamental freedoms require an intra-community most-favoured-nation treatment? : first conclusions from the "D"-case
- European judges cause shock with D verdict
- Exemption method and Community law
- Exploring the scope of the free movement of capital in direct taxation
- FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures
- Foreign direct investment in developing countries : some tax considerations and other related legal matters
- Gemeenschapsrecht en het recht op meestbegunstigingsbehandeling
- Gilly and the big picture
- Het arrest-Gilly : verhouding tussen EG-recht en belastingverdragen
- Indian Authority for Advance Rulings gives unique interpretation to tax treaty protocol
- International investment agreements : key issues
- International tax obligations under the NAFTA: investor rights and remedies
- Internemarktneutraliteit en bilaterale belastingverdragen
- Interpretation of the "most-favoured nation" clause of the Philippines-United States tax treaty
- Investor-state disputes : the interface between treaty-based international investment protection and fiscal sovereignty
- Is Luxembourg a tax efficient platform for investing in Africa?
- Is a carbon tax compatible with the WTO treaties?
- Is the Mutual Agreement Procedure past its "best-before date" and does the future of tax dispute resolution lie in mediation and arbitration?
- Japanese CFC rules challenged by bilateral investment treaty
- La cláusula de la nación más favorecida en los Convenios para evitar la doble tributación
- Lower Courts deny application of most-favoured-nation clause a lost opportunity?
- MFN concept threatens tax treaty network
- Meestbegunstiging : geen kwestie van '(on)geloof'
- Meistbegünstigung im Recht der Doppelbesteuerungsabkommen : eine Untersuchung vor dem Hintergrund des Welthandelsrechts und des primären Gemeinschaftsrechts
- Meistbegünstigung im Steuerrecht der EU-Staaten
- Meistbegünstigung und EG-Recht : Anmerkung zu EuGH vom 5.7. 2005, C-376/03 ("D."), IStR 2005, 483
- Member states must apply most favoured nation treatment under EU law
- Most-favoured nation principle and internal market - some afterthoughts to Case D
- Most-favoured-nation clauses in double taxation conventions - a worldwide overview
- Most-favoured-nation treatment
- Most-favoured-nation treatment
- Most-favoured-nation treatment - an infringement of fundamental concepts in tax treaties?
- Most-favoured-nation treatment under tax treaties rejected in the European Community : background and analysis of the D case : a proposal to include a most-favoured-nation clause in the EC Treaty
- Mr and Mrs Robert Gilly v. Directeur des Services fiscaux du Bas-Rhin, Case C-336/96
- Nationale behandeling, horizontale non-discriminatie en meestbegunstigingsbehandeling : wat betekent de uitkomst in de zaak D?
- Nazione non più favorita? Despite MFN clause, IRS taxes salaries of certain green card holders working for Italian consulates
- Non-fiscal discrimination in the WTO and EC law: relations and solutions
- Non-garden most favoured negotiating : sind EU-Mitgliedstaaten bei der Neuverhandlung von Doppelbesteuerungsabkommen mit Drittstaaten nach dem Unionsrecht verpflichtet, Vorteile auch für die Angehörigen aller anderen EU-Mitgliedstaaten auszuhandeln?
- Nondiscrimination in international tax law
- Pending cases filed by Dutch Courts I : the Bujura case
- Proposal for a new institutional framework for mandatory dispute resolution
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Some thoughts on most-favoured-nation treatment within the European Community legal order in pursuance of the D case
- Sopora : a welcome landmark decision on horizontal comparison
- Strangers in a strange land : the taxation of services in a global economy
- Swiss gain new access to EC
- Tax aspects of international non-tax agreements
- Tax treaties and EC law
- Tax treaties and EC law : comment on the Gilly case
- Tax treaties and most-favoured-nation treatment in the European Community
- Tax treaties and most-favoured-nation treatment, particularly within the European Union
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
- Tax treaty case law around the globe : 2017
- Taxes and the World Trade Organization
- Test claimants in Class IV of the ACT Group Litigation : limitation-of-benefits clauses are clearly different from most-favoured-nation clauses
- The "D case" : most-favoured-nation treatment and compensation of legal costs before the European Court of Justice
- The "D" case against the Netherlands and the ECJ's decision - is there still a future for MFN treatment?
- The 2005 Leiden Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice
- The Advocate General's opinion in the "D" case : most-favoured-nation treatment and the free movement of capital
- The D case
- The D or most favoured nation case - part 2
- The D-case : rejection of the most-favoured-nation principle in E.U. tax law
- The EC Court's attempts to be reconcile the treaty freedoms with international tax law
- The ECJ, the 'D' case, double tax conventions and most-favoured nations : comparability and reciprocity
- The REIO exception in MFN treatment clauses
- The UK-Colombia tax treaty : 80 years in the making
- The WTO and other non-tax treaties
- The allocation of taxing rights in the light of the fundamental freedoms of EC law
- The effect of MFN clauses in India's tax treaties
- The effect of the MFN clause in the Indian treaties on royalties and fees for technical services payments
- The effects of global and regional trade agreements on domestic tax law and bilateral tax conventions: proceedings of a seminar held at the 60th International Fiscal Association congress
- The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2
- The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I
- The future of the principle of non-discrimination in the EU : towards a right to most favored nation treatment and a prohibition of double burdens?
- The impact of bilateral investment treaties on taxation
- The implications of the judgment in the D case : the perspective of two non-believers
- The influence of European Law on direct taxation : recent and future developments
- The influence of the principle of Union loyalty in tax matters
- The relevance of WTO Law for tax matters
- The termination of the 'most favoured nation clause' dispute in tax treaty law and the necessity of a Euro model tax convention
- To what extent does the OECD harmful tax competition project violate the most-favoured-nation obligations under WTO law?
- Triangular tax cases
- UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
- US friendship, commerce & navigation treaties in force at December 1980
- WTO Appellate Body report in Argentina - financial services : further clarity on likeness analyses in a GATS context?
- WTO and direct taxation
- Why the ECJ should interpret directly applicable European law as a right to intra-Community most-favoured-nation treatment - part 2
- Why the ECJ should interpret directly applicable European law as a right to intra-Community most-favoured-nation treatment - part I
- Why the European Court of Justice should interpret directly applicable community law as a right to most-favoured nation treatment and a prohibition of double taxation
- Withholding taxes and the most favoured nation clause
- Zum Regelungsinhalt des Art. 17 Abs. 2 OECD Musterabkommen : Meistbegünstigung im Abkommensrecht?
- Zur steuerlichen Meistbegünstigung aufgrund des Freundschaftsabkommens mit den USA
- Zwingt die Rechtsentwicklung zum Abschluss multilateraler Abkommen?
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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/l2vk1hFm3_M/" 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/l2vk1hFm3_M/">MFN</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>
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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/l2vk1hFm3_M/" 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/l2vk1hFm3_M/">MFN</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>
