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dc.contributor.author | DZIURDZ KASPER. | |
dc.date.accessioned | 2024-01-26T21:43:24Z | |
dc.date.available | 2024-01-26T21:43:24Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | DZIURDZ. NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW: the impact of formal, substantive ... and subjective approaches. - 1 online resource. - URL: https://libweb.kpfu.ru/ebsco/pdf/2697260.pdf | |
dc.identifier.isbn | 9789403509129 | |
dc.identifier.isbn | 9403509120 | |
dc.identifier.uri | https://dspace.kpfu.ru/xmlui/handle/net/178853 | |
dc.description.abstract | Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This book explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the most-favoured-nation (MFN) and national treatment (NT) rules under the GATT and GATS; the meaning of 'likeness' and 'less favourable treatment'; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalization rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. | |
dc.language | English | |
dc.language.iso | en | |
dc.subject.other | WTO. | |
dc.subject.other | OECD Model. | |
dc.subject.other | non-discrimination. | |
dc.subject.other | tax treaty. | |
dc.subject.other | business law. | |
dc.subject.other | MFN. | |
dc.subject.other | national treatment. | |
dc.subject.other | GATT. | |
dc.subject.other | GATS. | |
dc.subject.other | harmful tax competition. | |
dc.subject.other | hybrid mismatch. | |
dc.subject.other | thin capitalization. | |
dc.subject.other | tax rate. | |
dc.subject.other | losses. | |
dc.subject.other | group treatment. | |
dc.subject.other | double taxation relief. | |
dc.subject.other | comparability test. | |
dc.subject.other | discrimination. | |
dc.subject.other | case law. | |
dc.subject.other | Taxation -- Law and legislation. | |
dc.subject.other | Foreign trade regulation. | |
dc.subject.other | Electronic books. | |
dc.title | NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW: the impact of formal, substantive ... and subjective approaches. | |
dc.type | Book | |
dc.description.pages | 1 online resource. | |
dc.collection | Электронно-библиотечные системы | |
dc.source.id | EN05CEBSCO05C2653 |
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