Comparing comparability electrónico a study of EU, ISDS, and WTO tax "like" cases Stefano Castagna
By: Castagna, Stefano
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | JURISPRUDENCIA | DISCRIMINACION | PRINCIPIO DE IGUALDAD | ESTUDIOS COMPARATIVOS
In:
Intertax v. 51, Issue 6/7, June 2023, p. 487-505Summary: This article addresses the fundamental element of non-discrimination provisions, i.e., the comparability analysis. Comparisons of treatment between different persons, goods, services, and capital that are present within a specific market are necessary to ensure a level playing field for competition within a globalized world. Comparability analyses are often the deciding factor of cases, and thus a thorough understanding of how they work is essential for practitioners and academics alike. This kind of test is present within several types of international treaties and is often the subject of intense debate and discussion within case law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/6/7-4 (Browse shelf) | Available | OP 2141/2023/6/7-4 |
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| OP 2141/2023/6/7-1 Pillar Two and the principles of ability-to-pay, legality, and symmetry | OP 2141/2023/6/7-2 The EU solidarity contribution and a more proportional alternative | OP 2141/2023/6/7-3 Enterprise foundations as "non-profit organizations" under the EU Pillar Two Directive | OP 2141/2023/6/7-4 Comparing comparability | OP 2141/2023/6/7-5 In dubio pro tributario / In dubio mitius as a rule of reasoning in tax law interpretation | OP 2141/2023/6/7-6 Withholding taxation under the fundamental freedoms | OP 2141/2023/8/9 Intertax |
Resumen.
This article addresses the fundamental element of non-discrimination provisions, i.e., the comparability analysis. Comparisons of treatment between different persons, goods, services, and capital that are present within a specific market are necessary to ensure a level playing field for competition within a globalized world. Comparability analyses are often the deciding factor of cases, and thus a thorough understanding of how they work is essential for practitioners and academics alike. This kind of test is present within several types of international treaties and is often the subject of intense debate and discussion within case law.
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