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| Tekijä: | Gouthiere, B. |
| Otsikko: | Removal of discrimination - a never-ending story |
| Lehti: | European Taxation
1994 : VOL. 34:9, p. 296-302 |
| Asiasana: | TAXATION EUROPEAN COURT OF JUSTICE LAW |
| Kieli: | eng |
| Tiivistelmä: | As a rule non-discrimination provisions in the area of international tax aim at barring discrimination based on nationality. They are the embodiment of the principle according to which nationals of one state may not, of placed in the same situation, be less favourabley treated in the other state than nationals of that state. This principle is normally included in the final provisions of double tax treaties. |
SCIMA