The Non-Discrimination Provision in the OECD Model
 
  The Non-Discrimination Provision in the OECD Model is a detailed and comprehensive study on the non-discrimination principle in international tax law, with a specific focus on article 24 of the OECD Model.
Why This Book?
The Non-Discrimination Provision in the OECD Model, comprising the proceedings and working documents of the annual seminar held in Milan in November 2024, is a detailed and comprehensive study on the non-discrimination principle in international tax law, with a specific focus on article 24 of the OECD Model.
First, the book examines the history of article 24 of the OECD Model and its policy rationale.
Then, the book analyses article 24(1) of the OECD Model, addressing questions surrounding the application of the nationality non-discrimination clause in light of recent developments in treaty practice, case law and doctrinal analysis, and also taking into consideration the practical relevance of a combined application of non-discrimination rules for instances of complex discrimination.
The book also considers the relationship between tax treaty non-discrimination and other non-discrimination provisions included in, for instance investment treaties and other non-tax agreements, as well as the interplay between tax treaty non-discrimination and EU Law.
Next, the book moves to analyse the other non-discrimination cases covered by article 24 of the OECD Model, addressing the application of the non-discrimination clause with respect to non-profit and public entities, the permanent establishment non-discrimination provision under article 24(3) of the OECD Model, the deduction non-discrimination provision under article 24(4) of the OECD Model and the ownership non-discrimination provision under article 24(5) of the OECD Model.
The book also addresses the non-discrimination provision in the UN Model and the tax sparing effect that may be triggered in this context.
Finally, the book examines the non-discrimination provision in the context of the Global Minimum Tax under the OECD Pillar Two, addressing the question whether the UTPR violates the ownership non-discrimination provision under article 24(5) of the OECD Model.
Individual country reports complete the book, providing an in-depth analysis of the specific domestic tax regimes and tax treaty practice of several EU and non-EU Member States, namely Australia, Austria, Belgium, Brazil, Canada, Denmark, Finland, France, Germany, India, Italy, the Netherlands, New Zealand, Norway, Spain, South Africa, Sweden, Switzerland, the United Kingdom and the United States.
This book provides a unique and detailed analysis of some of the most important issues concerning the non-discrimination principle, with a special focus on article 24 of the OECD Model. As such, it is an essential reference for international tax students, practitioners, and academics.
The Non-Discrimination Provision in the OECD Model
    DOI: https://doi.org/10.59403/1grg2a3
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Chapter 1: The Work of the OEEC and the OECD on Article 24 of the OECD Model
    DOI: https://doi.org/10.59403/1grg2a3001
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Chapter 2: Nationality Non-Discrimination under Article 24(1) of the OECD Model: New Frontiers
    DOI: https://doi.org/10.59403/1grg2a3002
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Chapter 3: Relation between Non-Discrimination Clauses under Double Taxation Conventions and International Investment Agreements: The Impact of the New International Investment Agreement Clause in the UN Model
    DOI: https://doi.org/10.59403/1grg2a3003
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Chapter 4: Tax Treaty Non-Discrimination and EU Law: Should the Configuration of the Non-Discrimination Principle in EU Law Inspire a Reform of Article 24 of the OECD Model?
    DOI: https://doi.org/10.59403/1grg2a3004
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Chapter 5: EU Non-Discrimination Rules and National Taxation: The Impact of Union Citizenship and the Charter of Fundamental Rights
    DOI: https://doi.org/10.59403/1grg2a3005
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Chapter 6: Non-Discrimination, Non-Profit and Public Entities
    DOI: https://doi.org/10.59403/1grg2a3006
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Chapter 7: Non-Discrimination and Permanent Establishment under Article 24(3) of the OECD Model
    DOI: https://doi.org/10.59403/1grg2a3007
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Chapter 8: Deduction Non-Discrimination under Article 24(4) of the OECD Model
    DOI: https://doi.org/10.59403/1grg2a3008
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Chapter 9: Distinctions Between Distinctions. Ownership Non-Discrimination under Article 24(5) of the OECD Model: Selected Issues
    DOI: https://doi.org/10.59403/1grg2a3009
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Chapter 10: Issues of Non-Discrimination in the UN Model: Base Broadening and Tax Sparing
    DOI: https://doi.org/10.59403/1grg2a3010
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Chapter 11: Does the Undertaxed Profits Rule Violate OECD Model Capital Ownership Non-Discrimination?
    DOI: https://doi.org/10.59403/1grg2a3011
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Chapter 12: Australia
    DOI: https://doi.org/10.59403/1grg2a3012
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Chapter 13: Austria
    DOI: https://doi.org/10.59403/1grg2a3013
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Chapter 14: Belgium
    DOI: https://doi.org/10.59403/1grg2a3014
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Chapter 15: Brazil
    DOI: https://doi.org/10.59403/1grg2a3015
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Chapter 16: Canada
    DOI: https://doi.org/10.59403/1grg2a3016
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Chapter 17: Denmark
    DOI: https://doi.org/10.59403/1grg2a3017
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Chapter 18: The Non-Discrimination Provision in the OECD Model Finland
    DOI: https://doi.org/10.59403/1grg2a3018
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Chapter 19: France
    DOI: https://doi.org/10.59403/1grg2a3019
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Chapter 20: Germany
    DOI: https://doi.org/10.59403/1grg2a3020
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Chapter 21: India
    DOI: https://doi.org/10.59403/1grg2a3021
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Chapter 22: Italy
    DOI: https://doi.org/10.59403/1grg2a3022
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Chapter 23: The Netherlands
    DOI: https://doi.org/10.59403/1grg2a3023
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Chapter 24: New Zealand
    DOI: https://doi.org/10.59403/1grg2a3024
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Chapter 25: Norway
    DOI: https://doi.org/10.59403/1grg2a3025
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Chapter 26: South Africa
    DOI: https://doi.org/10.59403/1grg2a3026
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Chapter 27: Spain
    DOI: https://doi.org/10.59403/1grg2a3027
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Chapter 28: Sweden
    DOI: https://doi.org/10.59403/1grg2a3028
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Chapter 29: Switzerland
    DOI: https://doi.org/10.59403/1grg2a3029
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Chapter 30: United Kingdom
    DOI: https://doi.org/10.59403/1grg2a3030
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Chapter 31: United States
    DOI: https://doi.org/10.59403/1grg2a3031
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This book is part of the EC and International Tax Law Series
Ricardo García Antón, Diane Auther, Niels Bammens, Benjamin Beer, Yariv Brauner, Mukesh Butani, Robert Danon, Kasper Dziurdź, Craig Elliffe, Eivind Furuseth, Pranoy Goswami, Delphine Groux, Werner Haslehner, Loes van Hulten, Lenni Hangaard Jensen, Adolfo Martín Jiménez, Alexandra Johansson, Ricardo André Galendi Júnior, Ryan Killoran, Jasper Korving, Michael Lang, Angelo Nikolakakis, Pasquale Pistone, Kruthika Prakash, Frank Pötgens, Ruben Rehr, Francesco Ricci, Luís Eduardo Schoueri, Peter Scott, Moritz Seiler, Fadi Shaheen, Stephen E. Shay, Gabriella Sobodker, David Tipping, Matti Urpilainen, Jan Wouters
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