Add to ORKGTax treaties contain non-discrimination provisions which are of great interest. In the first part of this article, some of them are analyse
The subject of the article. The article represents a research of conceptual properties and issues of...
It seems like it can never be said enough times: in order to uphold the objectives of the Internal M...
This background note consists of two parts. Part one provides an overview of the extent to which tax...
Tax treaties contain non-discrimination provisions which are of great interest. In the second part o...
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...
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violati...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
The taxation of interest in cross-border situations can often give rise to instances of discriminati...
The subject of the article. The article represents a research of conceptual properties and issues of...
It seems like it can never be said enough times: in order to uphold the objectives of the Internal M...
This background note consists of two parts. Part one provides an overview of the extent to which tax...
Tax treaties contain non-discrimination provisions which are of great interest. In the second part o...
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...
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violati...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
The taxation of interest in cross-border situations can often give rise to instances of discriminati...
The subject of the article. The article represents a research of conceptual properties and issues of...
It seems like it can never be said enough times: in order to uphold the objectives of the Internal M...
This background note consists of two parts. Part one provides an overview of the extent to which tax...