NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW the impact of formal, substantive ... and subjective approaches.
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,...
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| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified]
KLUWER LAW INTERNATIONAL,
2019.
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| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
| LEADER | 03715nam a2200613Ki 4500 | ||
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| 003 | OCoLC | ||
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| 245 | 1 | 0 | |a NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW |b the impact of formal, substantive ... and subjective approaches. |
| 264 | 1 | |a [Place of publication not identified] |b KLUWER LAW INTERNATIONAL, |c 2019. | |
| 300 | |a 1 online resource. | ||
| 520 | |a 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. | ||
| 588 | 0 | |a Print version record. | |
| 610 | 2 | 4 | |a WTO. |9 909613 |
| 653 | 4 | |a OECD Model. | |
| 653 | 4 | |a non-discrimination. | |
| 653 | 4 | |a tax treaty. | |
| 653 | 4 | |a business law. | |
| 653 | 4 | |a MFN. | |
| 653 | 4 | |a national treatment. | |
| 653 | 4 | |a GATT. | |
| 653 | 4 | |a GATS. | |
| 653 | 4 | |a harmful tax competition. | |
| 653 | 4 | |a hybrid mismatch. | |
| 653 | 4 | |a thin capitalization. | |
| 653 | 4 | |a tax rate. | |
| 653 | 4 | |a losses. | |
| 653 | 4 | |a group treatment. | |
| 653 | 4 | |a double taxation relief. | |
| 653 | 4 | |a comparability test. | |
| 653 | 4 | |a discrimination. | |
| 653 | 4 | |a case law. | |
| 653 | 0 | |a Taxation |x Law and legislation. | |
| 653 | 0 | |a Foreign trade regulation. | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/2697260.pdf |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1012448 | ||
| 910 | |a EBSCO eBooks | ||
| 999 | |c 1012448 |d 1012448 | ||
| 039 | |||