Do you know that you can save money by getting the book Non-discrimination in Tax Treaties by Guglielmo Maisto in pdf version instead of buying one? We have the pdf version of the book Orphans of Islam available for free. Just click on red download button below to download Non-discrimination in Tax Treaties by Guglielmo Maisto for free.Présentation de l'éditeur : "The principle of non-discrimination is an evergreen of international tax law. While the principle's core concept remains stable, its importance in tax matters keeps growing. As its implications, regional dimensions and topical applications very frequently change around the world, constant monitoring and updating is essential to seize its current essence. Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance. The editors have selected the following issues, which nine leading European and international tax law experts address in the framework of related topical studies : 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 ; revisiting the application of the capital ownership non-discrimination provision in tax treaties ; non-discrimination in tax treaties and article 24(4) and (5) of the OECD Model Tax Convention: a Russian approach to tax treaty interpretation in connection with domestic thin capitalization rules ; non-discrimination under WTO law and article 24 of the OECD Model: how policy considerations influence comparability and whether less favourable treatment of tax havens and hybrid mismatch arrangements constitutes unjustified discrimination ; can the European Union learn from the OECD Model Tax Convention and vice versa? ; non-discrimination à la Cour: the ECJ's (lack of) comparability analysis in direct tax cases ; discriminatory taxation and the European Convention on Human Rights. With its in-depth analysis of these topical issues, this book provides essential information for practitioners, scholars and others with an interest in international tax matters."