Non-discrimination at the crossroads of international taxation

By International Fiscal Association. Congress

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