The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that princi

Recoge: 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches - 2: Non-Discrimination on the Basis of

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an