Non-discrimination in tax treaties selected issues from a global perspective - ECU Libraries Catalog

Non-discrimination in tax treaties : selected issues from a global perspective / edited by Dennis Weber and Pasquale Pistone.

Other author/creator	Pistone, Pasquale.
Other author/creator	Weber, D. M. (Dennis Manolito), 1970-
Format	Electronic and Book
Publication Info	Amsterdam, The Netherlands : IBFD Publications, [2016]
Description	xvi, 302 pages ; 24 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subject(s)	Double taxation--Treaties. Double taxation--OECD countries. Double taxation--European Union countries. Taxation--Law and legislation. Conflict of laws--Taxation. International business enterprises--Taxation --Law and legislation. international tax law. non-discrimination. tax treaty. harmful tax competition. interest deduction. nationality. ECJ case law. fundamental freedoms. OECD Model. treaty interpretation. BEPS. fiscal sovereignty. tax avoidance.

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Series	EC and international tax law series, 1574-969X ; volume 14 EC and international tax law series ; v. 14. UNAUTHORIZED
Contents	Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; p. 1-26
Contents	Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; p. 27-38
Contents	Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; p. 39-69
Contents	Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; p. 71-132
Contents	Chapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation / Vinnitskiy, D.V. ; p. 133-166
Contents	Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; p. 167-223
Contents	Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; p. 225-254
Contents	Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; p. 255-282
Contents	Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; p. 283-299
Abstract	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. This 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. It contains contributions from nine leading European and international tax law experts.-- Source other than Library of Congress.
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2017410028
ISBN	9789087223786 (hardback)
ISBN	9087223781 (hardback)
ISBN	(eBook)

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