MFN
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The concept MFN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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MFN
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The concept MFN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- MFN
158 Items that share the Concept MFN
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- "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
- 35 years of ECJ direct tax case law : an historical overview on the occasion of the 60th anniversary of European Taxation
- 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?
- ABC Proprietary Ltd v Commissioner for the South African Revenue Services : Case No 14287
- 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
- Concentrix : a critical review of the Delhi High Court's ruling on the interpretation of the India-Netherlands tax treaty
- Concentrix Service Netherlands S.V. : most favoured nation cause in India’s double taxation avoidance agreements
- Concentrix Services Netherlands BV v Income Tax Officer (TDS) and another; Optum Global Solutions International BV v Deputy Commissioner of Income Tax and another : WP (C) 9051/2020, WP (C) 882/2021, CM Appl 2302/2021
- 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
- Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
- 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
- EU most favoured nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the "rule of reason" doctrine
- Enkele gedachten omtrent de meestbegunstiging binnen de communautaire rechtsorde naar aanleiding van de D-zaak
- Ensuring an EU carbon tax complies with WTO rules
- 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
- Es necesaria la transformación del sistema multilateral y su institución central, la OMC = The Multilateral System and the WTO
- 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
- Indian high court clarifies broad reach of most favored nation clause
- Internal market neutrality
- 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 Seguridad jurídica de la inversión extranjera directa en los acuerdos cubanos de promoción y protección recíproca de inversiones
- La cláusula de la nación más favorecida en los Convenios para evitar la doble tributación
- La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
- 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 favored nation clauses in India's tax treaties
- Most favored nation clauses in India's tax treaties - a continuing saga
- Most favoured nation clauses in tax treaties : comparative analysis and main issues
- 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-discrimination in tax treaty law and world trade law : the impact of formal, substantive and subjective approaches
- 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
- On the validity and scope of macro-coherence
- Pending cases filed by Dutch Courts I : the Bujura case
- Proposal for a new institutional framework for mandatory dispute resolution
- Re Dutch MFN Clause : No 17/04584
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Rules of origin : notes on challenges for the African Continental Free Trade Area (AfCFTA)
- 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 and the UK/Japan Comprehensive Economic Partnership Agreement
- 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
- Tax treaty case law around the globe : 2020
- 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
- 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>
