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The Non-Discrimination Clause in Double Taxation Agreements

This 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 preferentia...

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Autor Principal: López Nieto, Sebastián
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Non-Discrimination
Double Taxation Avoidance Treaties
Organization For Economic Cooperation And Development (oecd)
latin-american Tax Law Institute (iladt)
argentina
pirelli Neumáticos
Hoechst
No Discriminación
Convenios Para Evitar La Doble Imposición
Organización Para La Cooperación Y El Desarrollo Económico (ocde)
instituto Latinoamericano De Derecho Tributario (iladt)
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12591/13148
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Sumario: This 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.

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