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Previous	OP 323-A/2008/12-2 Statutory general anti - avoidance rules	OP 323-A/2008/12-3 New rules for resident / non - domiciled taxpayers in the United Kingdom	OP 323-A/2008/1-3 Cross - border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity	OP 323-A/2008/2-1 Interpretation of the non - discrimination Article of the OECD Model	OP 323-A/2008/2-2 Selected aspects of Australia's emerging " model " Double Taxation Treaty	OP 323-A/2008/2-3 Tax reform in France	OP 323-A/2008/2-4 Recent developments in US subnational state taxation with international implications	Next

Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Interpretation of the non - discrimination Article of the OECD Model John Avery Jones and Catherine Bobbett