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,...

Полное описание

Библиографическая информация
Главный автор:	DZIURDZ, KASPER
Формат:	Электронная книга
Язык:	English
Публикация:	[Place of publication not identified] KLUWER LAW INTERNATIONAL, 2019.
Предметы:	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. EBSCO eBooks Electronic books.
Online-ссылка:	EBSCOhost Перейти в каталог НБ ТГУ

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