Non-discrimination at the crossroads of international taxation
By: general reporters : Luc Hinnekens, Philippe Hinnekens
Contributors: International Fiscal Association
Series: Cahiers de droit fiscal international = Studies on international fiscal law -- v. 93a; Cahiers de droit fiscal international -- v. 93a.
Publisher: Sdu Fiscale & Financiele Uitgevers
Published: 2008
Place of publication: Amersfoort, the Netherlands
Language: eng
Number of pages: 688
ISBN-13: 9789064762925
Subjects: Double taxation; Congresses; Taxation; International cooperation; Corporations; Diskriminierungsverbot; Internationales Steuerrecht; Rechtsvergleich; Impôt; Coopération internationale; Congrès; Entreprises; Impôts; Bolagsskatt; Konferenser
Description: The report discusses, on the basis of 31 branch reports, the current status of article 24 of the OECD Model Convention and double taxation conventions and recommended interpretations and/or changes needed to improve the legal certainty, coherence, and effectiveness of the non-discrimination principle, taking into account new developments at the crossroads of international taxation.
Notes: "62nd Congress of the International Fiscal Association, Brussels 2008."

Includes bibliographical references.