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~subject:"Doppelbesteuerung"
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World tax journal : WTJ
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Les mesures unilatérales d'éviter la double imposition : [35. Congrès International de Droit Financier et Fiscal, Berlin, 1981]
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Taxation and non-discrimination : a reconisderation
Vanistendael, Frans
(
contributor
)
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2010
Persistent link: https://www.econbiz.de/10003979793
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Taxation and non-discrimination : a reconsidering of withholding taxes in the OECD
Vanistendael, Frans
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World tax journal : WTJ
2
(
2010
)
2
,
pp. 175-191
Persistent link: https://www.econbiz.de/10003979885
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Belgium
Vanistendael, F.
- In:
Les mesures unilatérales d'éviter la double …
,
(pp. 211-238)
.
1981
Persistent link: https://www.econbiz.de/10002947332
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Taxation and Non-Discrimination, a Reconsideration of Withholding Taxes in the OECD
Vanistendael, Frans
-
2023
This article deals with the different concepts of non-discrimination on the basis of nationality in the OECD Model and indirect or covert discrimination in the European Treaties, as interpreted by the European Court of Justice. It discusses the different tax results of both concepts for the...
Persistent link: https://www.econbiz.de/10014263800
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