International. Taxation and non-discrimination : clarification and reconsideration by the OECD

• Autores: Silke Bruns
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 9, 2008, págs. 484-492
• Idioma: inglés
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• Resumen

  • In this article, the author considers the 2008 changes to the Commentary on Art. 24 of the OECD Model Convention (hereinafter: the OECD Model) on non-discrimination. Specifically, the author first examines the background to the changes, then the changes introduced into the 2008 OECD Model and, finally, the logic behind the changes and the concept of non-discrimination in double tax conventions.