Non-discrimination at the crossroads of international taxation
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Contributions
- International Fiscal Association - Contributor
Publication
2008 - Sdu Fiscale & Financiele Uitgevers, Amersfoort, the Netherlands, Netherlands
Language
English
Word Count
172,000 words, Guess
Page Count
688 pages
Identifiers
- Internet Archivenondiscriminatio0000inte
- Internet Archivenewtendenciesint0000inte
- ISBN-109064762929
- ISBN-139789064762925
- OCLC Control Number233540966
and 1 more
- Open LibraryOL31975521M
Classifications
- LCCK4474.8 .I58 2008a
- LCCK4471.4 .C33 v. 93b
- LCCHJ1905 .C3 v. 93a
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.
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