LEADER 03932nam 2200661 450 001 9910822392303321 005 20230808202633.0 010 $a90-8722-379-X 035 $a(CKB)3840000000350051 035 $a(MiAaPQ)EBC6176427 035 $a(EXLCZ)993840000000350051 100 $a20200806d2016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aNon-discrimination in tax treaties $eselected issues from a global perspective /$fedited by Dennis Weber and Pasquale Pistone 210 1$aAmsterdam, The Netherlands :$cIBFD,$d2016. 215 $a1 online resource (288 pages) $cillustrations 225 1 $aEC and international tax law series ;$vVolume 14 311 $a90-8722-378-1 320 $aIncludes bibliographical references. 327 $aChapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches /$rHaslehner, W.$g; p. 1-26 327 $aChapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective /$rHoyos Jime?nez, C.$g; p. 27-38 327 $aChapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? /$rMarres, O.$g; p. 39-69 327 $aChapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties /$rSilva, B. da$g; p. 71-132 327 $aChapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation /$rVinnitskiy, D.V.$g; p. 133-166 327 $aChapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model /$rDziurdz?, K.$g; p. 167-223 327 $aChapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? /$rVanistendael, F.J.G.M.$g; p. 225-254 327 $aChapter 8: Non-discrimination a? la Cour : the ECJ's (lack of) comparability analysis in direct tax cases /$rWattel, P.$g; p. 255-282 327 $aChapter 9: Discriminatory taxation and the European Convention on Human Rights /$rAttard, R.$g; p. 283-299 330 $aThe principle of non-discrimination is an evergreen of international tax law. While the principle's core concept remains stable, its importance in tax matters keeps growing. As its implications, regional dimensions and topical applications very frequently change around the world, constant monitoring and updating is essential to seize its current essence. This book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance. It contains contributions from nine leading European and international tax law experts.--$cSource other than Library of Congress. 410 0$aEC and international tax law series ;$vVolume 14. 606 $aConflict of laws$xTaxation 606 $aDouble taxation$vTreaties 606 $aDouble taxation$zEuropean Union countries 606 $aDouble taxation$zOECD countries 606 $aTaxation$xLaw and legislation 606 $aInternational business enterprises$xTaxation$xLaw and legislation 607 $aEurope$zEuropean Union countries$2fast 607 $aOECD countries$2fast 615 0$aConflict of laws$xTaxation. 615 0$aDouble taxation 615 0$aDouble taxation 615 0$aDouble taxation 615 0$aTaxation$xLaw and legislation. 615 0$aInternational business enterprises$xTaxation$xLaw and legislation. 676 $a343.0526 702 $aPistone$b Pasquale 702 $aWeber$b D. M$g(Dennis Manolito),$f1970- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910822392303321 996 $aNon-discrimination in tax treaties$94061184 997 $aUNINA