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Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective

The book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance.
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Title:

Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective

Series:

Volume 14 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto, Pasquale Pistone, Dennis Weber
Date of publication:
ISBN:

978-90-8722-378-6

Type of publication:

Print book

Number of pages:

320

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
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Title:

Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective

Series:

Volume 14 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto, Pasquale Pistone, Dennis Weber
Date of publication:
ISBN:

978-90-8722-379-3

Type of publication:

eBook in ePub format

Number of pages:

320

Other:

Please note: Adobe Digital Editions is required

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Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: ePub
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Title:

Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective

Series:

Volume 14 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto, Pasquale Pistone, Dennis Weber
Date of publication:
ISBN:

978-90-8722-378-6

Type of publication:

Online book

Number of pages:

320

Access:

Up to five users. View purchase information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Online Book
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Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective

Why this book?

The principle of non-discrimination is an evergreen of international tax law. While the principle’s core concept remains stable, its importance in tax matters keeps growing. As its implications, regional dimensions and topical applications very frequently change around the world, constant monitoring and updating is essential to seize its current essence.

 

Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance. The editors have selected the following issues, which nine leading European and international tax law experts address in the framework of related topical studies:

 

  • Nationality non-discrimination and article 24 of the OECD Model Tax Convention
  • Non-discrimination on the basis of nationality in international investment agreements from a Latin American tax perspective
  • Interest deduction limitations and when to apply articles 9 and 24(4) of the OECD Model Tax Convention
  • Revisiting the application of the capital ownership non-discrimination provision in tax treaties
  • Non-discrimination in tax treaties and article 24(4) and (5) of the OECD Model Tax Convention: a Russian approach to tax treaty interpretation in connection with domestic thin capitalization rules
  • Non-discrimination under WTO law and article 24 of the OECD Model: how policy considerations influence comparability and whether less favourable treatment of tax havens and hybrid mismatch arrangements constitutes unjustified discrimination
  • Can the European Union learn from the OECD Model Tax Convention and vice versa?
  • Non-discrimination à la Cour: the ECJ’s (lack of) comparability analysis in direct tax cases
  • Discriminatory taxation and the European Convention on Human Rights
With its in-depth analysis of these topical issues, this book provides essential information for practitioners, scholars and others with an interest in international tax matters.

 

Downloads

 

This book is part of the EC and International Tax Law Series

 

Editor(s)

Guglielmo Maisto, Pasquale Pistone and Dennis Weber.

 

Contributor(s)

Robert Attard, Kasper Dziurdz, Werner Haslehner, Catalina Hoyos Jiménez, Otto Marres, Bruno da Silva, Frans Vanistendael, Danil V. Vinnitskiy, Peter Wattel.
Reviewed by Glen Loutzenhiser
British Tax Review B.T.R. 4 (2017), pp. 491-493 
 
This book, Volume 14 in IBFD’s excellent EC and International Tax Law series, is a collection of nine works analysing the concept of non-discrimination. In fact the title slightly undersells the book as the material covered extends well beyond tax treaties into discrimination under other international investment agreements (IIAs), World Trade Organization law, non-treaty direct tax cases of the European Court of Justice (ECJ) and the European Convention on Human Rights (ECHR). The editors colourfully describe the book’s central focus as an “evergreen” concept, with a relatively stable core but with changing implications, regional dimensions and topical applications.

 

 

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