This book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance.
Some of the issues that are in-depth analyzed are:
• Nationality non-discrimination and article 24 of the OECD Model Tax Convention
• Non-discrimination on the basis of nationality in international investment agreements from a Latin American tax perspective
• Interest deduction limitations and when to apply articles 9 and 24(4) of the OECD Model Tax Convention
For more information, please visit: http://www.ibfd.org/IBFD-Products/Non-Discrimination-Tax-Treaties-Selected-Issues-Global-Perspective