Non-discrimination; International taxation; OECD Model Tax Convention
Résumé :
[en] Article 24 OECD Model Tax Convention consists of four separate clauses with different wording, structure and apparent purpose, each concerned with preventing a particular form of discrimination. This contribution attempts to shed some light at principles that underlie and inform the interpretation of article 24 in its entirety and to comment on the clarifications made in this respect by the OECD. It then explores the scope of application of the nationality non-discrimination provision, with a particular focus on two questions: Whether companies can rely on the nationality non-discrimination provision and how article 24(1) interacts with other non-discrimination norms, both in tax treaties and in other legal sources.
Disciplines :
Droit fiscal
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
Nationality Non-Discrimination and Article 24 OECD - Perennial Issues, Recent Trends and New Approaches
Date de publication/diffusion :
octobre 2016
Titre de l'ouvrage principal :
Non-Discrimination in Tax Treaties: SElected Issues from a Global Perspective
