000			01412nab a2200229 c 4500
999			_c149260 _d149260
003			ES-MaIEF
005			20240415181749.0
007			ta
008			240415t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964717 _aCastagna, Stefano
245		0	_aComparing comparability _helectrónico _ba study of EU, ISDS, and WTO tax "like" cases _c Stefano Castagna
500			_aResumen.
520			_aThis 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.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aJURISPRUDENCIA _947570
650		4	_aDISCRIMINACION _953406
650		4	_aPRINCIPIO DE IGUALDAD _948120
650		0	_aESTUDIOS COMPARATIVOS _970324
773	0		_9171451 _oOP 2141/2023/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 6/7, June 2023, p. 487-505
942			_cRE