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

Detalhes bibliográficos
Autor(a) principal: Oliveira, Monica
Data de Publicação: 2017
Tipo de documento: Artigo
Idioma: por
Título da fonte: Nomos (Fortaleza)
Texto Completo: http://periodicos.ufc.br/nomos/article/view/6317
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.
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spelling NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTIONInternational taxationPlanning of multinational enterprisesBEPSRecently, 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.Programa de Pós-Graduação em Direito da UFC2017-01-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://periodicos.ufc.br/nomos/article/view/6317Nomos: Revista do Programa de Pós-Graduação em Direito da UFC; v. 36 n. 2 (2016): jul./dez. 20161807-3840reponame:Nomos (Fortaleza)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/nomos/article/view/6317/4570Copyright (c) 2017 Nomosinfo:eu-repo/semantics/openAccessOliveira, Monica2018-03-02T12:25:32Zoai:periodicos.ufc:article/6317Revistahttp://periodicos.ufc.br/nomosPUBhttp://periodicos.ufc.br/nomos/oainomos@ufc.br1807-38401807-3840opendoar:2018-03-02T12:25:32Nomos (Fortaleza) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
title NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
spellingShingle NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
Oliveira, Monica
International taxation
Planning of multinational enterprises
BEPS
title_short NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
title_full NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
title_fullStr NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
title_full_unstemmed NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
title_sort NATIONALITY AND NON-DISCRIMINATION OF CORPORATIONS IN THE OECD MODEL CONVENTION
author Oliveira, Monica
author_facet Oliveira, Monica
author_role author
dc.contributor.author.fl_str_mv Oliveira, Monica
dc.subject.por.fl_str_mv International taxation
Planning of multinational enterprises
BEPS
topic International taxation
Planning of multinational enterprises
BEPS
description 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.
publishDate 2017
dc.date.none.fl_str_mv 2017-01-12
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://periodicos.ufc.br/nomos/article/view/6317
url http://periodicos.ufc.br/nomos/article/view/6317
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/nomos/article/view/6317/4570
dc.rights.driver.fl_str_mv Copyright (c) 2017 Nomos
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Nomos
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Programa de Pós-Graduação em Direito da UFC
publisher.none.fl_str_mv Programa de Pós-Graduação em Direito da UFC
dc.source.none.fl_str_mv Nomos: Revista do Programa de Pós-Graduação em Direito da UFC; v. 36 n. 2 (2016): jul./dez. 2016
1807-3840
reponame:Nomos (Fortaleza)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Nomos (Fortaleza)
collection Nomos (Fortaleza)
repository.name.fl_str_mv Nomos (Fortaleza) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv nomos@ufc.br
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