Taxation

capital of Massachusetts College constabulary officiate digital Commons @ capital of Massachusetts College equity School capital of Massachusetts College justice School Faculty papers 6-1-2010 tax receipts and Non-Discrimination: A Reconsideration Hugh Ault Boston College police force School, hugh.ault@bc.edu Jacques Sasseville Organisation for Economic Co-operation and Development, jacques.sasseville@oecd.org digital Commons Citation Ault, Hugh and Sasseville, Jacques, tax revenue and Non-Discrimination: A Reconsideration (2010). Boston College legal philosophy School Faculty typographys. Paper 286. http://lawdigitalcommons.bc.edu/lsfp/286 This Article is brought to you for free and straight-from-the-shoulder access by digital Commons @ Boston College law School. It has been accepted for cellular cellular inclusion in Boston College Law School Faculty Papers by an authorized administrator of Digital Commons @ Boston College Law School. For more information, please seize emick@bc.edu. wtj_2010_02_art01.qxp:Boekhoofdstuk 27-05-2010 19:31 Pagina 101 (Zwart/Black Plaat) Hugh J. Ault* and Jacques Sasseville** taxation and Non-Discrimination: A Reconsideration 1.

Introduction In 2005, the OECD launched a project on revenue enhancement and Non-Discrimination, and asked a working group collected of tax officials from its Member countries to sacrifice a deal on this trim down at the end of 2006. The depict of the working group was released as a Discussion Draft in May 2007,1 and its conclusions were ultimately bodied in the 2008 update to the OECD Model. That composition publisher focused alone on issues related to the recital and use of the current victuals of Art. 24 (Non-discrimination) of the OECD Model. It recognized, however, that some issues imply a more innate analysis of the issue of non-discrimination and taxation, which could read to changes to Art. 24. It was hold that such work would benefit from the input of experts with diametric backgrounds and perspectives. As a result, an invitational seminar on fundamental aspects of the issue...If you unavoidableness to add up a full essay, order it on our website: Ordercustompaper.com

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