Non-discrimination at the crossroads of international taxation

By International Fiscal Association. Congress

Subjects: Coopération internationale, Law and legislation, Skatter, Congresses, Foreign income, Internationales Steuerrecht, Konferenser, Income tax deductions for interest, Income tax, Impôts, Bolagsskatt, Double taxation, Taxation, Impôt, Auslandsgeschäft, Kongresser, Internationellt samarbete, Rechtsvergleich, Diskriminierungsverbot, International cooperation, Corporations, Entreprises, Congrès

Description: The report discusses, on the basis of 31 branch reports, the current status of article 24 of the OECD Model Convention and double taxation conventions and recommended interpretations and/or changes needed to improve the legal certainty, coherence, and effectiveness of the non-discrimination principle, taking into account new developments at the crossroads of international taxation.