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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

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