The Non-Discrimination Article in Tax Treaties I

Guglielmo Maisto, F Avery Jones John, R Depret Henry, Wm Van, J Ellis Maarten, K Van Raad, P Fontaneau, M Fonteneau Pierre, R Lenz, H Torrione, W Magney Thomas, T Miyatake, I Roberts Sidney, H Goldeberg Sanford, J Strobl, J Killius, V Uckmar, D. Null

Research output: Contribution to journalArticle

Abstract

Tax treaties contain non-discrimination provisions which are of great interest. In the first part of this article, some of them are analysed
Original languageEnglish
Pages (from-to)359-385
Number of pages27
JournalBritish Tax Review
Publication statusPublished - 1991

Keywords

  • non discrimination

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