The principle of non-discrimination in international and European tax law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The principle of non-discrimination in international and European tax law write by Niels Bammens. This book was released on 2012. The principle of non-discrimination in international and European tax law available in PDF, EPUB and Kindle. The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
Non-Discrimination in Tax Treaties
Non-Discrimination in Tax Treaties - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Non-Discrimination in Tax Treaties write by Pasquale Pistone. This book was released on 2016. Non-Discrimination in Tax Treaties available in PDF, EPUB and Kindle. Recoge: 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches - 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective - 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? - 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties - 5: Non-Discrimination in Tax Treaties – Art. 24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation - 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model - 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? - 8: Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases - 9: Discriminatory Taxation and the European Convention on Human Rights.
Ratschlag betreffend Verkauf der Liegenschaft Feierabendstrasse 37 durch das Bürgerliche Armenamt
Ratschlag betreffend Verkauf der Liegenschaft Feierabendstrasse 37 durch das Bürgerliche Armenamt - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Ratschlag betreffend Verkauf der Liegenschaft Feierabendstrasse 37 durch das Bürgerliche Armenamt write by . This book was released on 1924. Ratschlag betreffend Verkauf der Liegenschaft Feierabendstrasse 37 durch das Bürgerliche Armenamt available in PDF, EPUB and Kindle.
Non-discrimination and Trade in Services
Non-discrimination and Trade in Services - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Non-discrimination and Trade in Services write by Catherine A. Brown. This book was released on 2018-12-12. Non-discrimination and Trade in Services available in PDF, EPUB and Kindle. This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
U.S. Income Tax Treaties
U.S. Income Tax Treaties - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook U.S. Income Tax Treaties write by Richard L. Doernberg. This book was released on 1999. U.S. Income Tax Treaties available in PDF, EPUB and Kindle. Text originally prepared for a class. Includes course outline, assignments and supporting materials.
