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Non-discrimination in Tax Treaty Law and World Trade Law: The Impact of Formal, Substantive and Subjective Approaches


ISBN13: 9789403509044
Published: July 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £145.00



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Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-discrimination rules in World Trade Organization (WTO) and tax law, combining critical commentary on case law with proposals for an innovative new concept for solving cases of discrimination in tax treaty law.

Non-discrimination is a central obligation under both tax treaty law and trade law, but its application raises complex challenges in the Base Erosion and Profit Shifting era. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work explains the policy issues and how non-discrimination analysis works.

What’s in this book:

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 (Organisation for Economic Co-operation and Development) Model;
  • direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law;
  • the most-favoured-nation and national treatment rules under the General Agreement on Tariffs and Trade and General Agreement on Trade in Services;
  • 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.

How this will help you:

Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

Subjects:
Taxation
Contents:
Preface
List of Abbreviations
List of Figures
List of Tables
CHAPTER 1
Introduction
CHAPTER 2
General Non-discrimination Rules of the GATT and GATS
CHAPTER 3
Article 24 of the OECD Model: Tensions and Unresolved Issues
CHAPTER 4
Article 24 of the OECD Model: Suggested Comparability Test
CHAPTER 5
Conceptual Implications for Non-discrimination Law
CHAPTER 6
Summary and Conclusions
Bibliography
Table of Cases
OEEC/OECD Materials
Index

Series: Series on International Taxation

Taxation of Derivatives and Cryptoassets 2nd ed (eBook) ISBN 9789403524054
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Kluwer Law International
£143.00
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Taxation of Derivatives and Cryptoassets 2nd ed ISBN 9789403523835
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Double Non-taxation and the Use of Hybrid Entities 2nd ed (eBook) ISBN 9789403546766
Published December 2023
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£144.00
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Double Non-taxation and the Use of Hybrid Entities 2nd ed ISBN 9789403546667
Published December 2023
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£144.00
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea (eBook) ISBN 9789403534176
Published November 2023
Kluwer Law International
£81.00
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Tax Treaty Dispute Resolution: Lessons from the Law of the Sea ISBN 9789403534077
Published November 2023
Kluwer Law International
£81.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective ISBN 9789403537412
Published August 2022
Kluwer Law International
£96.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective (eBook) ISBN 9789403537627
Published August 2022
Kluwer Law International
£96.00
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£139.00
£139.00
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Coordination and Cooperation: Tax Policy in the 21st Century (eBook) ISBN 9789403537603
Published December 2021
Kluwer Law International
£128.00
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Coordination and Cooperation: Tax Policy in the 21st Century ISBN 9789403537405
Published December 2021
Kluwer Law International
£128.00
Regulation and Tax in Space (eBook) ISBN 9789403533940
Published May 2021
Kluwer Law International
£79.00
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Exploring the Nexus Doctrine In International Tax Law (eBook) ISBN 9789403533643
Published May 2021
Kluwer Law International
£75.00
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Exploring the Nexus Doctrine In International Tax Law ISBN 9789403533636
Published May 2021
Kluwer Law International
£75.00
Regulation and Tax in Space ISBN 9789403533933
Published May 2021
Kluwer Law International
£79.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
Published July 2020
Kluwer Law International
£375.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed (eBook) ISBN 9789403520643
Published July 2020
Kluwer Law International
£375.00
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International Taxation of Banking (eBook) ISBN 9789403510958
Published February 2020
Kluwer Law International
£168.00
(ePub)
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International Taxation of Banking ISBN 9789403510941
Published February 2020
Kluwer Law International
£168.00
Tax Treaty Residence of Entities ISBN 9789403513010
Published November 2019
Kluwer Law International
£108.00
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
Published August 2019
Kluwer Law International
£130.00
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
Published May 2019
Kluwer Law International
£111.00
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
£96.00
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
£159.00
Out of print
£110.00
£110.00
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
£119.00
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
£149.00
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
£149.00
Legal Interpretation of Tax Law 2nd ed (eBook) ISBN 9789041184740
Published October 2017
Kluwer Law International
£149.00
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Other Income under Tax Treaties ISBN 9789041166104
Published September 2015
Kluwer Law International
£241.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£154.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£167.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£125.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£173.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£212.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£183.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£177.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£220.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£253.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£279.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£300.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£233.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Out of print
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
£295.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£281.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£273.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£388.00
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
£253.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International
£296.00