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| Author: | Jones, A. |
| Title: | Carry on discrimination |
| Journal: | European Taxation
1996 : VOL. 36:2, p. 46-49 |
| Index terms: | OECD TAXATION DISCRIMINATION |
| Language: | eng |
| Abstract: | Discrimination on the grounds of nationality is a difficult enough subject under the OECD Model where nationality is defined, and does not extend to comparing a resident with a non-resident. The most difficult area concerns companies which are treated as nationals of their state of incorporation. How do you apply the prohibition of discrimination against non-resident non-nationals when all national companies with which to compare them are resident? The clarification in the OECD Model in 1992 that the person being compared to the taxpayer must be in the same situation as the taxpayer with regard to residence makes a lot of sense in saving one from wondering how to compare residents with non-residents. |
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