Non-Discrimination in European and Tax Treaty Law

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Kasper Dziurdz (Hg.), Christoph Marchgraber (Hg.), Non-Discrimination in European and Tax Treaty Law (2015), Linde Verlag, 1210 Wien, ISBN: 9783709407295

Beschreibung / Abstract

Selected issues of the various non-discrimination concepts
Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ†™s case law on the “finality† of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015.

This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.

Inhaltsverzeichnis

  • BEGINN
  • Titelei
  • Series Editor†™s Preface
  • Editors†™ Preface
  • List of Authors
  • List of Abbreviations
  • Content
  • Kasper DziurdŠº/Christoph Marchgraber: Non-Discrimination in European and Tax Treaty Law: An Overview
  • Barbara Hagen: Schumacker Comparability – the Conditions of the Schumacker Doctrine
  • Andressa Pegoraro: Non-Discrimination under EU Law: Comparability of Corporations and Permanent Establishments
  • Jessica Di Maria: Comparability in the case of Hybrid Mismatch: In Search of an Approach Suitable for the Current European Landscape
  • Lenka Horvà¡thovà¡: Symmetry between Profits and Losses as a Justification under EU Law (or the Two Sides of the Same Coin)
  • Lidija Š½ivković: Finality of Losses and their Different or Preferential Treatment
  • Steve Froese: The Relevance of Low Taxation as a Justification for Discriminatory Measures
  • Ramon Tomazela Santos: Prevention of Hybrid Mismatches as a Justification?
  • Giulia Gallo: Equivalence of a Dividend Exemption and an Underlying Tax Credit
  • Lucas Ebram Vilhena de Moraes: Underlying Tax Credit in the Case of a Deduction and Non-Inclusion Scheme?
  • Jean Glodas: Difference Between Individuals and Corporations in Exit Tax Cases
  • Carla Elizabeth Tovar Palomo: Optional Regimes as a Remedy to Discriminatory Treatment
  • Joseph Michael Kennedy: Influence of the Fundamental Freedoms on the VAT Directive
  • Michalis Kalogirou: Selectivity of State Aid: a Rule/Exception Test or a Comparability Analysis?
  • Fernando Munhoz Ribeiro: Comparability Assessment under the Non-Discrimination Clause of Article 24 of the OECD Model
  • Yves Van Brussel: The Relevance of Residence as a Safeguard in Article 24(1) of the OECD Model
  • Harshal Bhuta: Progressive Tax Rates in a Profit or Loss Situation under Article 24(3) of the OECD Model
  • Stefano Balestieri: Juridical Double Taxation Relief under Article 24(3) of the OECD Model: The PE Country†™s Obligations
  • Klemens S. Wandl: Prevention of Economic Double Taxation under Article 24(3) of the OECD Model
  • Sami Pitkänen: Consolidating Group Members with a PE of a Foreign Enterprise under Article 24(3) of the OECD Model
  • Rodolfo Zanutto Velasques: Creditor Non-Discrimination under Article 24(4) of the OECD Model in the case of Deduction and Non-Inclusion Schemes
  • Irina Viktorovna Isakova: Thin Capitalization Rules under Article 24(4) and 24(5) of the OECD Model
  • JiŠ™à­ Kostohryz: Ownership Non-Discrimination under Article 24(5) of the OECD Model in the Case of Low-Taxed Payments
  • Murillo Estevam Allevato Neto: Cross-Border Tax Consolidation under Article 24(5) of the OECD Model
  • Fabiola Angélica Dà­az Prado: Influence of Article 24 on Taxes Not Covered by Article 2 of the OECD Model
  • Series onInternational Tax Law

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