Полное описание

DZIURDZ, KASPER. NON-DISCRIMINATION IN TAX TREATY LAW AND WORLD TRADE LAW : the impact of formal, substantive ... and subjective approaches / KASPER. DZIURDZ. - [Place of publication not identified] : KLUWER LAW INTERNATIONAL, 2019. - 9 p. - URL: https://cat.gpntb.ru/?id=FT/ShowFT&sid=476c397a2305fd663f58e5c870f555d3. - ISBN 9789403509129. - ISBN 9403509120. - Текст : электронный.
Рубрики:
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

Аннотация: 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, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the most-favoured-nation (MFN) and national treatment (NT) rules under the GATT and GATS; the meaning of 'likeness' and 'less favourable treatment'; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalization rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model.

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