The Non-Discrimination Clause under Bilateral Tax Treaties

Author Name MASUI Yoshihiro  (University of Tokyo Graduate Schools for Law and Politics)
Creation Date/NO. September 2010 10-J-051
Research Project Trade Agreements and Tax Systems
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This paper briefly surveys existing literature on the non-discrimination clause contained in various bilateral tax treaties. Section I gives an overview. Section II reviews the contents of the non-discrimination provision, paying close attention to the text of Article 24 of the OECD Model Tax Convention on Income and on Capital. Certain gaps in the present treaty provision will be revealed. Section III discusses future treaty policy regarding non-discrimination.