Non-discrimination; International taxation; Art 24 OECD
Résumé :
[en] The article examines instances of "complex discrimination" in tax laws and proposes a solution for these cases on the basis of a normative understanding of the common non-discrimination provision in bilateral tax treaties as a specific equality standard, which suggets the combined sequential application of the various non-discrimination rules typically contained in that provision. The result of this approach is a readily available solution for taxpayers who are subjected to 'complex' forms of discrimination that would not otherwise appear to be addressed in Article 24 of the OECD Model Tax Convention (and the tax treaties based on this model), without the need to amend the existing legal framework.
