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Non-discrimination at the crossroads of international taxation

International Fiscal Association. Congress · 2008

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About the book

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.

Book details

Year
2008
Language
English
Series
Cahiers de droit fiscal international = Studies on international fiscal law -- v. 93a
Publisher
Sdu Fiscale & Financiele Uitgevers
Editions
1
Pages
688
ISBN
9789064762925

Data source: Wikidata

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