03932nam 2200661 450 991082239230332120230808202633.090-8722-379-X(CKB)3840000000350051(MiAaPQ)EBC6176427(EXLCZ)99384000000035005120200806d2016 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierNon-discrimination in tax treaties selected issues from a global perspective /edited by Dennis Weber and Pasquale PistoneAmsterdam, The Netherlands :IBFD,2016.1 online resource (288 pages) illustrationsEC and international tax law series ;Volume 1490-8722-378-1 Includes bibliographical references.Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches /Haslehner, W.; p. 1-26Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective /Hoyos Jiménez, C.; p. 27-38Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? /Marres, O.; p. 39-69Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties /Silva, B. da; p. 71-132Chapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation /Vinnitskiy, D.V.; p. 133-166Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model /Dziurdź, K.; p. 167-223Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? /Vanistendael, F.J.G.M.; p. 225-254Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases /Wattel, P.; p. 255-282Chapter 9: Discriminatory taxation and the European Convention on Human Rights /Attard, R.; p. 283-299The 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.EC and international tax law series ;Volume 14.Conflict of lawsTaxationDouble taxationTreatiesDouble taxationEuropean Union countriesDouble taxationOECD countriesTaxationLaw and legislationInternational business enterprisesTaxationLaw and legislationEuropeEuropean Union countriesfastOECD countriesfastConflict of lawsTaxation.Double taxationDouble taxationDouble taxationTaxationLaw and legislation.International business enterprisesTaxationLaw and legislation.343.0526Pistone PasqualeWeber D. M(Dennis Manolito),1970-MiAaPQMiAaPQMiAaPQBOOK9910822392303321Non-discrimination in tax treaties4061184UNINA