Taxation

capital of Massachusetts College constabulary teach Digital greenness @ capital of Massachusetts College equity School capital of Massachusetts College Law School Faculty papers 6-1-2010 tax revenue and Non-Discrimination: A afterthought Hugh Ault capital of Massachusetts College Law School, hugh.ault@bc.edu Jacques Sasseville Organisation for Economic Co-operation and Development, jacques.sasseville@oecd.org Digital green Citation Ault, Hugh and Sasseville, Jacques, tax revenue and Non-Discrimination: A Reconsideration (2010). Boston College Law School Faculty Papers. Paper 286. http://lawdigitalcommons.bc.edu/lsfp/286 This Article is brought to you for dispatch and open access by Digital Commons @ Boston College Law School. It has been accepted for cellular inclusion in Boston College Law School Faculty Papers by an important administrator of Digital Commons @ Boston College Law School. For more than information, please contact emick@bc.edu. wtj_2010_02_art01.qxp:Boekhoofdstuk 27-05-2010 19:31 Pagina 101 (Zwart/ scurrilous Plaat) Hugh J. Ault* and Jacques Sasseville** taxation and Non-Discrimination: A Reconsideration 1.

Introduction In 2005, the OECD launched a project on Taxation and Non-Discrimination, and asked a works free radical composed of tax officials from its Member countries to devote a make do on this issue at the end of 2006. The report of the working group was released as a Discussion Draft in May 2007,1 and its conclusions were ultimately incorporated in the 2008 update to the OECD Model. That report pu blisher focused exclusively on issues relate! d to the indication and use of the current provisions of Art. 24 (Non-discrimination) of the OECD Model. It recognized, however, that some issues bear a more fundamental analysis of the issue of non-discrimination and taxation, which could happen to changes to Art. 24. It was hold that such work would benefit from the input of experts with dissimilar backgrounds and perspectives. As a result, an invitational seminar on fundamental aspects of the issue...If you emergency to add up a full essay, order it on our website: BestEssayCheap.com

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