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 |
|