NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION

Monica Oliveira

Resumo


Recently, the tax planning of Multinational Enterprises (MNEs) dominates the international taxation debate and triggered the OECD BEPS Project. The tax base erosion prompted the adoption of unilateral tax measures to target the tax planning strategies adopted by MNEs. By nature, the unilateral tax measures provide a different treatment to foreign corporations and the nondiscrimination provision of the Article 24 of the OECD Model Convention shall be observed. The present paper is aimed to discuss the nondiscrimination provision of the OECD Model Convention regarding corporations.

Palavras-chave


International taxation; Planning of multinational enterprises; BEPS

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Referências


AULT, Hugh J. and Jacques Sasseville, Taxation and Non-Discrimination: A Reconsideration, World Tax Journal, June 2010

BAMMENS, Niels, The Principle of Non-discrimination International and European Tax Law, IBDF, Doctoral Series, Vol. 24, Netherlands, 2011

GOLDBERG, Sanford H. and GLICKLICH, Peter A., Treaty-Based Nondiscrimination: Now You See It Now You Don't, 1 Fla. Tax Rev. 51.

JONES, John F Avery & all, The Non-Discrimination Article in Tax Treaties – I, British Tax Review, 1991-10.

Model Tax Convention on Income and on Capital Condensed Version (2014).

Model Tax Convention on Income and on Capital Full Version (2010).

OECD Report on Application and Interpretation of Article 24 (Non-Discrimination), 2007.

ROSENBLOOM, H. David, Toward a New Tax Treaty Policy for a New Decade, 9. Am. J. Tax Policy 77.


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