The non-discrimination principle under the France-Monaco tax treaty - further thoughts after the Biso case

Journal
Juilhard, P.
France; Monaco
European Taxation 2003 (Volume 43), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The non-discrimination principle in the particular context of France-Monaco tax relations and the autonomy of the non-discrimination provision under international tax treaties generally, is examined.