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Nondiscrimination in International Tax Law : SERIES ON INTERNATIONAL TAXATION - Kees Van Raad

Nondiscrimination in International Tax Law


Hardcover Published: June 1986
ISBN: 9789065442666
Number Of Pages: 304

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Nondiscrimination in International Tax Law provides a discussion of the various restrictions which States must observe in taxing foreign persons. The author analyzes in-depth the restrictions imposed by the nondiscrimination clauses of Article 24 of the 1963 and 1977 OECD Model Double Taxation Conventions. In addition, attention is given to the deviations from these model clauses in the tax treaties concluded by the Netherlands and by the United States. The book includes a discussion of the tax-orientated national treatment and most favored nation clauses in Dutch and US commercial treaties.As the existing treaty nondiscrimination clauses suffer from a lack of consistency and underlying philosophy, in the final chapter an attempt is made to develop a comprehensive approach to equality in tax treatment of foreign persons. This title is published as number 6 in the Series on International Taxation

ISBN: 9789065442666
ISBN-10: 9065442669
Audience: General
Format: Hardcover
Language: English
Number Of Pages: 304
Published: June 1986
Country of Publication: NL
Dimensions (cm): 24.13 x 15.88  x 1.91
Weight (kg): 0.66