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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.
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Previews available in: English
Subjects
Double taxation, Congresses, Taxation, International cooperation, Corporations, Diskriminierungsverbot, Internationales Steuerrecht, Rechtsvergleich, Impôt, Coopération internationale, Congrès, Entreprises, Impôts, Bolagsskatt, Konferenser, Income tax deductions for interest, Skatter, Kongresser, Internationellt samarbete, Auslandsgeschäft, Law and legislation, Income tax, Foreign incomeEdition | Availability |
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Non-discrimination at the crossroads of international taxation
2008, Sdu Fiscale & Financiele Uitgevers
in English
9064762929 9789064762925
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Book Details
Edition Notes
"62nd Congress of the International Fiscal Association, Brussels 2008."
Includes bibliographical references.
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