NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW the impact of formal, substantive ... and subjective approaches.

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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Bibliographic Details
Main Author: DZIURDZ, KASPER
Format: eBook
Language:English
Published: [Place of publication not identified] KLUWER LAW INTERNATIONAL, 2019.
Subjects:
WTO.
OECD Model.
non-discrimination.
tax treaty.
business law.
MFN.
national treatment.
GATT.
GATS.
harmful tax competition.
hybrid mismatch.
thin capitalization.
tax rate.
losses.
group treatment.
double taxation relief.
comparability test.
discrimination.
case law.
Taxation > Law and legislation.
Foreign trade regulation.
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