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

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

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

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 language	English
Pages (from-to)	359-385
Number of pages	27
Journal	British Tax Review
Publication status	Published - 1991

Keywords

non discrimination

Cite this

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title = "The Non-Discrimination Article in Tax Treaties I",

abstract = "Tax treaties contain non-discrimination provisions which are of great interest. In the first part of this article, some of them are analysed",

keywords = "non discrimination, non discrimination",

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

year = "1991",

language = "English",

pages = "359--385",

journal = "British Tax Review",

issn = "0007-1870",

publisher = "Thomson Reuters",

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TY - JOUR

T1 - The Non-Discrimination Article in Tax Treaties I

AU - Maisto, Guglielmo

AU - Avery Jones John, F

AU - Depret Henry, R

AU - Van, Wm

AU - Ellis Maarten, J

AU - Van Raad, K

AU - Fontaneau, P

AU - Fonteneau Pierre, M

AU - Lenz, R

AU - Torrione, H

AU - Magney Thomas, W

AU - Miyatake, T

AU - Roberts Sidney, I

AU - Goldeberg Sanford, H

AU - Strobl, J

AU - Killius, J

AU - Uckmar, V

AU - Null, D.

PY - 1991

Y1 - 1991

N2 - Tax treaties contain non-discrimination provisions which are of great interest. In the first part of this article, some of them are analysed

AB - Tax treaties contain non-discrimination provisions which are of great interest. In the first part of this article, some of them are analysed

KW - non discrimination

UR - http://hdl.handle.net/10807/23275

M3 - Article

SN - 0007-1870

SP - 359

EP - 385

JO - British Tax Review

JF - British Tax Review

ER -

The Non-Discrimination Article in Tax Treaties I

Abstract

Keywords

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