The Non-discrimination Clause in Double Taxation Avoidance Treaties

Publicacion

2015

Excerpt:

The magazine of the Asociación Derecho & Sociedad, founded in 1989 by students of the Law School of the Pontificia Universidad Católica del Perú (PUCP), published in its 43rd issue the article The Non-discrimination Clause in Double Taxation Avoidance Treaties, written by Sebastián López Nieto, member of Beretta Godoy’s Tax team. The article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts.

Year: 2015

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