Coverart for item
The Resource Non-discrimination in tax treaties : selected issues from a global perspective, edited by Dennis Weber and Pasquale Pistone

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

Label
Non-discrimination in tax treaties : selected issues from a global perspective
Title
Non-discrimination in tax treaties
Title remainder
selected issues from a global perspective
Statement of responsibility
edited by Dennis Weber and Pasquale Pistone
Contributor
Editor
Subject
Genre
Language
eng
Summary
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.--
Member of
Assigning source
Source other than Library of Congress
Cataloging source
N$T
Dewey number
343.05/26
Index
no index present
LC call number
K4475
LC item number
.N66 2016eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1970-
http://library.link/vocab/relatedWorkOrContributorName
  • Pistone, Pasquale
  • Weber, D. M.
Series statement
EC and international tax law series,
Series volume
volume 14
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
  • Double taxation
  • Taxation
  • Conflict of laws
  • International business enterprises
  • OECD
  • Europäische Union
  • Conflict of laws
  • Double taxation
  • Double taxation
  • International business enterprises
  • Taxation
  • European Union countries
  • OECD countries
  • Internationales Steuerrecht
  • Diskriminierungsverbot
Label
Non-discrimination in tax treaties : selected issues from a global perspective, edited by Dennis Weber and Pasquale Pistone
Instantiates
Publication
Copyright
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; p. 1-26
  • Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; p. 27-38
  • Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; p. 39-69
  • Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; p. 71-132
  • 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
  • Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; p. 167-223
  • Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; p. 225-254
  • Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; p. 255-282
  • Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; p. 283-299
Control code
1143219566
Dimensions
unknown
Extent
1 online resource (xvi, 302 pages)
File format
unknown
Form of item
online
Isbn
9789087223793
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1143219566
Label
Non-discrimination in tax treaties : selected issues from a global perspective, edited by Dennis Weber and Pasquale Pistone
Publication
Copyright
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; p. 1-26
  • Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; p. 27-38
  • Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; p. 39-69
  • Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; p. 71-132
  • 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
  • Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; p. 167-223
  • Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; p. 225-254
  • Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; p. 255-282
  • Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; p. 283-299
Control code
1143219566
Dimensions
unknown
Extent
1 online resource (xvi, 302 pages)
File format
unknown
Form of item
online
Isbn
9789087223793
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1143219566

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