Add to ORKGTax treaties contain non-discrimination provisions which are of great interest. In the second part of this article, some of them are analyse
This background note consists of two parts. Part one provides an overview of the extent to which tax...
The analysis of non-discrimination under Article III of GATT has shown weakness or flaws throughout ...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
Tax treaties contain non-discrimination provisions which are of great interest. In the first part of...
Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-di...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
peer reviewedThe article examines instances of "complex discrimination" in tax laws and proposes a s...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties...
The subject of this study is “Tax Discrimination and the Global Trade in Services: The Case of Non-R...
This Article examines the conflict between tax and trade law principles in the tax treatment of a no...
Article 24 OECD Model Tax Convention consists of four separate clauses with different wording, struc...
Italian antiavoidance legislation raises the issue of consistency with the non-discrimination provis...
The subject of the article. The article represents a research of conceptual properties and issues of...
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violati...
This background note consists of two parts. Part one provides an overview of the extent to which tax...
The analysis of non-discrimination under Article III of GATT has shown weakness or flaws throughout ...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
Tax treaties contain non-discrimination provisions which are of great interest. In the first part of...
Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-di...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
peer reviewedThe article examines instances of "complex discrimination" in tax laws and proposes a s...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties...
The subject of this study is “Tax Discrimination and the Global Trade in Services: The Case of Non-R...
This Article examines the conflict between tax and trade law principles in the tax treatment of a no...
Article 24 OECD Model Tax Convention consists of four separate clauses with different wording, struc...
Italian antiavoidance legislation raises the issue of consistency with the non-discrimination provis...
The subject of the article. The article represents a research of conceptual properties and issues of...
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violati...
This background note consists of two parts. Part one provides an overview of the extent to which tax...
The analysis of non-discrimination under Article III of GATT has shown weakness or flaws throughout ...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...